+Annex 3 – Other monitoring metrics
---+Borrower-level information from external sources
---+Borrower-level information from internal sources
---+Portfolio-level information
---+Specific type of borrower/sector

Annex 3 – Other monitoring metrics

Annex 3 – Other monitoring metrics

1. Forbhreathnú

,
Borrower-level information from external sources
External sourcesDebt and collateral increase in other credit institutions Past due or other non-performing classifications in other credit institutions Guarantor default Debt in private central register (if any) Legal proceedings Bankruptcy Changes in company structure (e.g. merger, capital reduction) External rating assigned and trend therein Other negative information regarding major borrowers/counterparties of the borrower/suppliers
Borrower-level information from internal sources
CorporatesNegative trend in internal rating Unpaid cheques Significant change in liquidity profile Liabilities (leverage) (e.g. equity/total < 5% or < 10%) Number of days past due Number of months with any overdraft/overdraft exceeded Profit before taxes/revenue (e.g. ratio < –1%) Continued losses Continued excess in commercial paper discount Negative own funds Payment delays Decrease in turnover Reduction in credit lines related to trade receivables (e.g. year-on-year variation, 3 million average/1 year average) Unexpected reduction in undrawn credit lines (e.g. undrawn amount/total credit line)
IndividualsNegative trend in behavioural scoring Negative trend in PD and/or internal rating Mortgage loan instalment > x credit balance Mortgage and consumer credit days past due Decrease in the credit balance > 95% in the last 6 months Average total credit balance < 0.05% of total debt balance Forborne Related historic loss rates Decrease in payroll in the past 3 months Unemployment Early arrears (e.g. 5–30 days past due, depending on portfolio/borrower types) Reduction in bank transfers in current accounts Increase in loan instalment over the payroll ratio Number of months with any overdraft exceeded Negative trend in behavioural scoring Negative trend in PD and/or internal rating
Portfolio-level information
Portfolio distributionSize distribution and concentration level Top x (e.g. 10) groups of connected clients and related risk indicators Asset class distribution Breakdown by industry, sector, collateral type, country, maturity, etc.
Risk parametersPD/LGD evolution (overall and per portfolio) PD/LGD forecasts and projections Overall expected losses Default exposure Stocks and flows of loss allowances (overall and per portfolio)
Stock of loss allowancesVolumes of and trends in significant risk provisions at individual level

NPE/forbearance

status/foreclosureNPE volume by category (> 90 days past due, loss allowances, etc.) Forbearance volume and grouping of exposures (restructuring, workout, forced prolongation, other modifications, deferrals, > 90days past due, loan loss provisions) Foreclosed assets on total exposures NPE ratio without foreclosed assets NPE ratio with foreclosed assets NPE coverage (loss allowances, collateral, other guarantees)
Specific type of borrower/sector
Legal activitiesValue and number of loans currently in legal activity Value and number of assets recently foreclosed Quarterly value and number of loans newly entering legal activity Quarterly value and number of loans exiting legal activity Average duration of legal procedures recently closed Average amounts recovered from legal procedures recently closed (including total costs) Loss rate on loans exiting legal activity

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin
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