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      "text": "Integrating forward-looking information in stage 3 means that the LGD will be sensitive to macroeconomic variables as a PD equal to 100% will be used in the ECL calculation. Alternative approaches are: Applying only a forward looking overlay. Four banks were considering this approach ahead of transition but are no longer taking this approach. Individually assessing how the forward-looking scenarios impact the individual cash flow recoveries on material exposures. Of the 14 respondents using an MES approach for assets in stage 3, over half will be applying a different approach from stages 1 and 2. Most respondents are applying a mix of three probability weighted scenarios to assets in stage 3, but the scenarios used tend to be specific to individual borrower circumstances and the microeconomic factors relevant to the borrower.",
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