In the Spotlight: Changing criteria for significant changes in credit risk - Banking

In the Spotlight: Changing criteria for significant changes in credit risk - Banking

Publication date: 10 Dec 2019

Detailed guidance

detailed guidance
As time elapses, in particular as more information and experience are gathered, banks might update and change their SICR criteria, so impacting reported ECL. This Spotlight publication considers the relevant IFRS requirements, drivers for change, factors to consider when making such changes to SICR criteria, and the need for good disclosures and governance.
 
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