CA-5.8.25
The CBB recognises that the criteria that banks use to assign exposures to internal grades will not perfectly align with criteria that define the supervisory categories; however, banks must demonstrate that their mapping process has resulted in an alignment of grades which is consistent with the preponderance of the characteristics in the respective supervisory category. Banks must take special care to ensure that any overrides of their internal criteria do not render the mapping process ineffective.
Apr 08