Transcription of Basel Committee on Banking Supervision …
{{id}} {{{paragraph}}}
Basel Committee on Banking Supervision Consultative Document Guidelines Guidance on accounting for expected credit losses Issued for comment by 30 April 2015. February 2015. This publication is available on the BIS website ( ). bank for International Settlements 2015. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN 978-92-9197-043-8 (print). ISBN 978-92-9197-042-1 (online). Contents Principles underlying this document .. 1. Objective and scope .. 2. Supervisory requirements for sound credit risk practices that interact with expected credit loss measurement .. 5. Supervisory evaluation of credit risk practices, accounting for expected credit losses and capital adequacy.
Supervisory requirements for sound credit risk practices that interact with expected credit loss measurement Principle 1: A bank’s oard of b irectors (or equivalent) and senior management are responsible for d
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Principles for the Management of Credit Risk, Credit Risk, Basel III, Risk, Bank, Supervisory Intervention BANK, WHAT QUALIFIES YOU FOR CREDIT, Credit, INTERAGENCY ADVISORY ON, AML Rule Tuning: Applying Statistical and Risk, Federal Reserve's Payment System, Federal Reserve’s . Payment System Risk, Upcoming Fourth AML/CFT Directive