Results 91 to 100 of about 56,025 (297)
IFRS9 Expected Credit Loss Estimation: Advanced Models for Estimating Portfolio Loss and Weighting Scenario Losses [PDF]
, 2019 Estimation of portfolio expected credit loss is required for IFRS9 regulatory purposes. It starts with the estimation of scenario loss at loan level, and then aggregated and summed up by scenario probability weights to obtain portfolio expected loss ...
Wu, Biao +4 more
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Deforestation and Efficiency: Insights From Forest Transition in the Brazilian Cerrado
Agribusiness, EarlyView.ABSTRACT This paper estimates technical efficiency (TE) and environmental efficiency (EE) of agricultural production at the municipal level of the Brazilian Cerrado in 2006 and 2017, and investigates their underlying mechanisms in relation to forest transition theory.
Ricardo Muniz Simões +2 more
wiley +1 more source
Forecasting bank loans loss-given-default [PDF]
With the advent of the new Basel Capital Accord, banking organizations are invited to estimate credit risk capital requirements using an internal ratings based approach. In order to be compliant with this approach, institutions must estimate the expected
Joao A. Bastos
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Prüfung der Stufenzuordnung im Expected Credit Loss Model
, 2018 Die vorliegende Arbeit untersucht die Prüfung der Stufenzuordnung im Expected Credit Loss Model in IFRS 9 bei Kreditinstituten. Hierzu werden neben den Rechnungslegungsvorschriften insbesondere der aktuellste Entwurf des ISA 540 ED und andere ...
Eder, Bernhard
core +2 more sources
Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
Dynamic provisioning: a countercyclical tool for loan loss reserves [PDF]
In the wake of the financial crisis of 2007-2009, as various banking policymakers revisit loan loss provisioning rules, the Spanish approach of dynamic provisioning has garnered attention as a potential alternative to the current incurred loss approach ...
Andrew McKenna, Eliana Balla
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Economic Loan Loss Provision and Expected Loss
, 2018 The intention of a loss provision is the anticipation of credit\u27s expected losses by adjusting the book values of the credits. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and if necessary, equity
Ostrowski, Sebastian, Hlawatsch, Stefan
core +1 more source
, 2022 This study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according
Maurida, Zilfa Mau, Zilfa Mau Maurida
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American Journal of Agricultural Economics, EarlyView.Abstract While multiple factors explain low adoption rates of improved varieties by small‐scale farmers in sub‐Saharan Africa, a key supply‐side constraint is the limited availability of seed embodying new traits in the volume, quality, price, and timeliness required by farmers. This constraint is partly attributable to classical failures in the market
Dawit Mekonnen +5 more
wiley +1 more source
Credit Loss Recognition: New Reporting
, 2020 Accounting Standard Update 2016-13 changes the requirements to recognize credit loss by introducing the current expected credit loss method that replaces a loss impairment methodology.
Khatri, Dipram
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