175. For the purposes of EL BE and LGD in-default estimation, institutions should use the same RDS …

For the purposes of EL BE and LGD in-default estimation, institutions should use the same RDS referred to in section 6.1.2, complemented by any relevant information observed during the recovery process and at each reference date, specified in accordance with paragraphs 171 to 174 and, in particular at least the following additional information:

• (a) all relevant factors that can be used to group defaulted exposures, and all relevant drivers of loss, including those that may become relevant after the date of default and at each reference date;
• (b) the amount outstanding at each reference date;
• (c) the values of any collateral associated with the defaulted credit obligations and their dates of valuation after the date of default.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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