前瞻性信息(Forward-Looking Information,FLI):包括所有无须付出不必要的额外成本或努力即可获得的合理且有依据的前瞻性信息;根据风险链接模型及预测情景值得出预测的违约率,再根据预测违约率将跨周期模型调整为具有前瞻性调整的时点模型(详见模块4)。 4 Basel与IFRS 9 ...
前瞻性信息(Forward-Looking Information,FLI):包括所有无须付出不必要的额外成本或努力即可获得的合理且有依据的前瞻性信息;根据风险链接模型及预测情景值得出预测的违约率,再根据预测违约率将跨周期模型调整为具有前瞻性调整的时点模型(详见模块4)。 4 Basel与IFRS 9 尽管新准则的ECL模型与Basel资本计量框架的内部评级...
credit-impaired adj.信用受损的:指个人或企业的信用状况不佳,可能导致贷款难以获得或利率较高。 forward-looking information 前瞻性信息 Quantitative and qualitative information about amounts arising from expected credit losses collateral and other credit enhancements 抵押品和其他信用增强 narrative description 叙事...
The IASB has made available a webcast discussing forward-looking information in the application of the expected credit loss impairment requirements in IFRS 9. The webcast, which features IASB member Sue Lloyd, Technical Director Kumar Dasgupta, and Practice Fellow Uni Choi, covers the following topics...
It provides an insight into the broad ramifications for banks of IFRS 9’s forward looking expected credit loss model for the calculation of provisions. It outlines the key differences between the IFRS 9 and IAS 39 accounting standards, and examines the implications for banks in five key areas...
IFRS 9 , based on an forward-looking expected credit loss model and replace the IAS 39 Financial Instruments. It is is effective for periods beginning on or after 1 January 2018. Expected credit loss model that will result in more timely recognition of loan losses. Entities are required to ...
was high. Bank B applies its own internal rating methods to determine credit risk and allocates a specific internal rating score to its loans. Bank B’s internal rating categories are based on historical, current and forward-looking information and refle...
IASB states that “the package of improvements introduced by IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting.” This is how the elements have been described: ...
PSAK 71 introduces the new classification and measurement model, the forward-looking model for impairment and the new concept for hedge accounting.
IFRS 9 gives almost accurate detailed guidelines on the calculation of items like the effective interest rate (EIR), the credit-adjusted effective interest rate, the effective interest spread (EIS); and the expected credit loss (ECL), based on forward-looking assessments. Banks are using a ...