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 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;
e) The process used to transfer ECAI public issue ratings onto
comparable (financing) assets in the banking book.
April 2008