Europejski Urząd Nadzoru Bankowego, Przegląd rówieśniczy dotyczący wytycznych dotyczących stosowania definicji niewypełnionego zobowiązania

(EBA/GL/2016/07)

PEER REVIEW ON THE GUIDELINES ON THE APPLICATION OF THE DEFINITION OF DEFAULT

Executive Summary

In the aftermath of the global financial crisis a harmonised definition of default was established in the EU as a key component in higher-quality and more uniform assessment of credit risk and calculation of risk-weighted assets, reducing the scope for regulatory arbitrage. The EBA was mandated to issue guidelines harmonising the definition of default of an obligor that is used for the purpose of the internal ratings-based approach for the calculation of capital requirements for credit risk as well as for the standardised approach.

The EBA Guidelines on the application of the definition of default (EBA/GL/2016/07) provide a detailed clarification of the definition of default and its application, covering key aspects such as the days past due criterion for default identification, indications of unlikeliness to pay, conditions for the return to non-defaulted status, treatment of...