Transcription of Basel Committee on Banking Supervision
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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.
Supervisory evaluation of credit risk practices, accounting for expected credit losses and capital ... regardless of whether allowance components are determined on a collective or an individual basis, should be adequate and consistent with the objectives
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