BPCE - 2019 RISK REPORT Pillar III

5

CREDIT RISKS

Credit risk management 5.1

76

Credit risk mitigation techniques 5.3

88

Credit policy Rating policy

76 76 76 78

Definition of guarantees

88

Accounting recognition under the standardized or IRB approach

88 88 89 89 89

Credit risk governance

Conditions for the recognition of guarantees

Credit risk supervision system

Division of risks

Quality assessment of loan outstandings and impairment policy Forbearance, performing and non-performing exposures

80

Guarantors

Concentration of collateral volumes

81

Valuation and management of collateral comprising real guarantees

90

Risk measurement and internal ratings 5.2

82

Quantitative disclosures 5.4

91

Current situation Rating system

82 82 83 83 84 84

Credit risk exposure

91

Internal rating system governance Model development process Review of internal ratings-based models

Provisions and impairments

94 95 96 97

Non-impaired loans showing past due balances

Restructured loans

Model mapping

Non-performing and forborne exposures

Detailed quantitative disclosures 5.5

100

Credit risk – General disclosures

101

75

RISK REPORT PILLAR III 2019 | GROUPE BPCE

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