• 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