138. Where specialised lending exposures are deemed material, competent authorities should assess …

Where specialised lending exposures are deemed material, competent authorities should assess such exposures separately from other lending activities, given that the risk of such exposures lies in the profitability of the asset or project financed (e.g. commercial real estate, energy plant, shipping, commodities) rather than the borrower (which is generally a special purpose vehicle). In conducting this assessment, competent authorities should consider:

• a. the profitability of the projects and the conservativeness of the assumptions underlying the business plans (including the credit risk of the main customers);
• b. the impact of changes in regulation, especially for subsidised sectors, on future cash flows;
• c. the impact of changing market demand, where relevant, and the existence of a market for the potential future sale of the object financed;
• d. the existence of a syndicate or of other lenders sharing the credit risk;
• e. any form of guarantee pledged by the sponsors;
• f. the potential increase in concentration risk that these activities may entail.

Portfolio credit quality

1. Prehľad

1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

3. Súvisiace štandardy

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