PD-1.3.22
Past version: Effective from 01 Apr 2008 to 30 Sep 2010
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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 credit facilities (for accounting purposes);
b) Description of the approaches for specific and collective impairment provisions and statistical methods used (where applicable);
c) The names of External Credit Assessment Institutions (ECAIs) used for the purpose of assigning risk weights to assets.
d) The types of exposure for which each ECAI is used.
e) The process used to transfer ECAI public issue ratings onto comparable (loan) assets in the banking book.
April 2008