• Credit Risk — Qualitative Disclosures

    • PD-1.3.10

      All licensees must make the general qualitative disclosures outlined in Paragraph PD-1.3.9, as well as those below:

      (a) Definition of past due and impaired credit facilities (for accounting purposes); and
      (b) Description of the approaches for specific and collective impairment provisions and statistical methods used (where applicable).
      January 2014