Best practices for capturing novel risks in loan loss provisions according to IFRS 9
Initiative
Official name
IFRS 9 overlays and model improvements for novel risks - Identifying best practices for capturing novel risks in loan loss provisions
Type
Other
Level 3 / Other
Initiator
ECB
Submitted
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 9 - Financial Instruments
(non-binding, INT)
Supervisory priorities and risk assessment for 2022-2024
(non-binding, EU)
Source: ECB, IFRS 9 overlays and model improvements for novel risks - Identifying best practices for capturing novel risks in loan loss provisions, 2024