Guidelines on credit risk management practices and accounting for expected credit losses

  • Status: Final and translated into the EU official languages

These draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses follow the publication of Guidance by the Basel Committee in December 2015 on the same matter. These Guidelines aim at ensuring sound credit risk management practices associated with the implementation and on-going application of the accounting for expected credit losses.

 

Summary of document history

Previous versions Current version Ongoing versions

Final report on Guidelines on credit risk management practices and accounting for expected credit losses

  • Status: In force
  • Application date:
  • Compliance deadline:
Documents
Final Guidelines on Accounting for Expected Credit Losses (EBA-GL-2017-06)

(701.38 KB - PDF) Last update 12 May 2017

EBA GL 2017 06-CT GLs on credit institutions credit risk management.pdf

(171.51 KB - PDF) Last update 22 May 2023

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