+8. NPE impairment and write-offs
---+167. Credit institutions should estimate loss allowances for NPEs and FBEs subject to impairment in …
---+168. This section sets out the key elements of governance and operations in relation to NPE …
---+8.1 NPE write-offs
------+169. In accordance with the EBA Guidelines on credit risk management practices and accounting for …
------+170. A write-off may be done before legal actions against the borrower to recover the debt have …
------+171. Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are …
------+172. Credit institutions should maintain detailed records of all NPE write-offs performed on a …
---+8.2 NPE impairment and write-offs
------+173. Credit institutions should include in their internal policies guidance on the timeliness of …
---+8.3 Impairment and write-off procedures
------+174. Credit institutions should adopt, document and adhere to sound policies, procedures and …
------+175. These methodologies should also include policies and procedures on write-offs and recoveries …
------+176. In accordance with the EBA Guidelines on credit risk management practices and accounting for …
------+177. A credit institution’s internal audit function should verify the methodologies used in …
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8. NPE impairment and write-offs
8. NPE impairment and write-offs
1. Forbhreathnú
1.1 Tagairtí
1.2 Ceanglais aitheanta
1.3 Caighdeáin ghaolmhara
2. Ceanglais aitheanta
Ceanglais
| Foinse |
Ceanglas |
3. Caighdeáin ghaolmhara
Caighdeáin
| Foinse |
Ceanglas |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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