... assigned, the methodology and key data used to derive the rating and the person/model responsible. The identity of borrowers and facilities that default, and the timing and circumstances of such defaults, ... triggered, a second default would be deemed to have occurred. (iii) Re-ageing 458. The bank must have clearly articulated and documented policies in respect of the counting of days past due, ... source, and the data are relevant, this longer period must be used. EAD estimates must be calculated using a default-weighted average and not a time-weighted average. Additional standards for...