Results 271 to 280 of about 459,100 (309)

Estimating Unbiassed Expected Loss, with Application to Consumer Credit

SSRN Electronic Journal, 2017
The credit risk measure, Expected Loss (EL) is defined as the product of the three risk parameters: probability of default (PD), loss given default (LGD) and exposure at default (EAD). EL is central to risk management, profit estimation, calculating regulatory capital requirements and the standard accounting rules for credit (IFRS 9).
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A transitions-based framework for estimating expected credit losses [PDF]

, 2014
This paper presents a framework for estimating losses for residential mortgage loans.At the core is a transitions-based probability of default model which yields directly observ- able cash-fl ows at the loan level. The estimated model includes coefficients on unemployment, Loan to Value ratio and interest rates, all of which allow a macroeconomic ...
Gaffney, Edward, Kelly, Robert, McCann, Fergal   +2 more
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Could corporate credit losses turn out higher than expected?

2021
While corporate credit losses have been low since the start of the Covid-19 pandemic, their future evolution is quite uncertain. Using a forecasting model with a solid track record, we find that the baseline scenario ("expected losses") is benign up to 2024. This is due to policy support measures that have kept debt service costs low.
Juselius, Mikael, Tarashev, Nikola A.
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Implications of the Current Expected Credit Loss accounting model

Journal of Banking Regulation, 2017
The Financial Accounting Standards Board approved a controversial accounting change in 2016 that impacts how and when US banks account for loan losses. The accounting modification will require the allowance for loan losses to be sufficient to cover all losses projected over the life of loans and leases originated or purchased.
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Optimal Expected Credit Loss Impairment Rules

SSRN Electronic Journal, 2022
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Optimising Credit Risk Management: An In-Depth Exploration of the Expected Credit Loss Framework for Effective Credit Loss Provisioning

International Journal of Banking, Risk and Insurance
The banking sector in India currently relies on the incurred loss approach (ILA) for provisioning non-performing assets (NPAs), wherein credit losses are recognised only upon the occurrence of a loss event. While widely adopted, this reactive approach suffers from significant limitations, including delayed recognition of losses, inadequate early ...
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Expected Credit Loss Impairment: Early Recognition vs. Income Volatility

2019
Recently, a new accounting standard was established, namely the International Financial Reporting Standard 9, requiring banks to build provisions using forward-looking expected loss models. When there is a significant increase in credit risk of a loan, additional provisions must be charged to the income statement. Banks need to set a threshold for each
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A unified description of non-radiative voltage losses in organic solar cells

Nature Energy, 2021
Xian-Kai Chen, Deping Qian, Yuming Wang
exaly  

Design rules for high-efficiency both-sides-contacted silicon solar cells with balanced charge carrier transport and recombination losses

Nature Energy, 2021
Armin Richter, Jan Benick, Frank Feldmann   +2 more
exaly  

IFRS 9 and THE EXPECTED CREDIT LOSS MODEL

2015
Banka bilançosundaki en önemli varlık kalemi olan kredilerin değerinin doğru belirlenmesi bankacılık sisteminin sağlıklı işleyişi açısından önemlidir. Kredilerin bilançodaki değerinin belirlenmesi de kredi zararları için nasıl ve ne zaman karşılık ayrılacağına bağlıdır.
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