The European Banking Authority (EBA) published its International Financial Reporting Standards on financial instruments (IFRS 9) roadmap providing a comprehensive overview of planned monitoring activities on IFRS 9 implementation. The EBA also launched an IFRS 9 benchmarking exercise on a sample of institutions to assess whether the use of different modelling techniques and inputs can lead to significant inconsistencies in expected credit losses (ECL), which directly impact own funds and regulatory ratios. During the first phase of the IFRS 9 benchmarking exercise the objective is to collect information on modelling practices and to perform a first assessment on quantitative parameters to be reported by institutions. The sample of institutions is similar to the one used for the previous EBA reports on IFRS 9.

Request a demo Toggle

Request a demo

We use reCaptcha to secure our forms. This requires JavaScript enabled.

Complete all fields marked with an asterisk