Transcription of Basel Committee on Banking Supervision
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Basel Committee on Banking Supervision
Basel Committee on Banking Supervision Guidance on credit risk and accounting for expected credit losses December 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 978-92-9197-386-6 (print) ISBN 978-92-9197-387-3 (online) Guidance on credit risk and accounting for expected credit losses iii Contents Principles underlying this document .. 1 Introduction .. 2 Supervisory guidance for credit risk and accounting for expected credit losses .. 6 Supervisory evaluation of credit risk practices, accounting for expected credit losses and capital adequacy .. 20 Appendix: Supervisory guidance specific to banks applying IFRS.
Supervisory guidance for credit risk and accounting for expected credit loss es Principle 1: A bank’s oard of b irectors (or equivalent) and senior management are …
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