131. Competent authorities should focus their assessment primarily on the most significant …

Competent authorities should focus their assessment primarily on the most significant identified sources of credit risk, evaluating their materiality for the institution from a prudential perspective. To conduct this assessment, they should consider the following elements:

• a. the credit risk strategy and appetite and relevant limits;
• b. the amount of exposure value for the considered portfolio, compared to the total exposure value of credit exposures, including its growth over time;
• c. the amount of own funds requirement for credit risk for the considered portfolio compared to the total own funds requirement, including its growth over time;
• d. where relevant, the internal capital allocated for credit risk for the considered portfolio by the institution compared to the total internal capital;
• e. the composition and quality of the institution’s on- and off-balance sheet credit-related items in the performing (including forborne exposure) and non-performing portfolio, including the level and change over time of impairments and write-offs and of the default rates of the credit portfolio.

1. Overzicht

1.1 Referenties

1.2 Geïdentificeerde eisen

1.3 Gerelateerde standaarden

2. Geïdentificeerde eisen

3. Gerelateerde standaarden

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  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.