Credit Risk — Qualitative Disclosures
PD-1.3.22
All banks must make the general qualitative disclosures outlined in PD-1.3.21 above, as well as those below:
(a) Definition of past due and impaired Islamic financing contracts;(b) Description of the approaches for specific and general impairment provisions and the associated statistical methods used (where applicable);(c) The name of External Credit Assessment Institutions (ECAIs) used for assigning risk weights to assets;(d) The types of exposure for which each ECAI is used; and(e) The process used to transfer ECAI public issue ratings onto comparable (financing) assets in the banking book.Amended April 2011
Amended October 2010
April 2008