PD-1.3.22
Past version: Effective from 01 Oct 2010 to 31 Mar 2011
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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; and
e) The process used to transfer ECAI public issue ratings onto comparable (financing) assets in the banking book.
Amended October 2010
April 2008
April 2008