169. In accordance with the EBA Guidelines on credit risk management practices and accounting for …

In accordance with the EBA Guidelines on credit risk management practices and accounting for expected credit losses,³⁷ uncollectability should be recognised in the appropriate period through loss allowances or write-offs. When the credit institution has no reasonable expectation of recovering contractual cash flow of the exposure it should lead to a partial or full write-off of the exposure (IFRS 9.B3.2.16.r).

³⁷ Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (EBA/GL/2017/06).

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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