Das IRB-Modell des Kreditrisikos im Vergleich zum Modell einer logarithmisch normalverteilten Verlustfunktion [PDF]
, 2008 In 2004 the Basel Committee published an extensive revision of the capital charges which creates more risk sensitive capital requirements for banks. The New Accord called International Convergence of Capital Measurement and Capital Standard provides in ...
Cremers, Heinz, Vetter, Michael
core
Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +3 more
wiley +1 more source
Macroeconomic Dynamics and Credit Risk: A Global Perspective [PDF]
The aim of this paper is to develop a framework for modeling conditional loss distributions through the introduction of risk factor dynamics. Asset value changes of a credit portfolio are linked to a dynamic global macroeconometric model, allowing macro ...
April +4 more
core
Expected-loss-based accounting for the impairment of financial instruments:: the FASB and IASB IFRS 9 Approaches [PDF]
, 2015 This paper outlines the work of the FASB and the IASB on the development of expected-loss methods for measuring the impairment of financial instruments arising from credit losses, and describes and compares key features of the different approaches ...
Hashim, Noor, Li, Weijia, O'Hanlon, John
core
Basel III and Responding to the Recent Financial Crisis: Progress made by the Basel Committee in relation to the Need for Increased Bank Capital and Increased Quality of Loss Absorbing Capital [PDF]
, 2010 Developments since the introduction of the 1988 Basel Capital Accord have resulted in growing realisation that new forms of risks have emerged and that previously existing and managed forms require further redress. The revised Capital Accord, Basel II,
Ojo, Mariane.B.
core +3 more sources
Advanced Intelligent Systems, EarlyView.Variational Autoencoder+Deep Deterministic Policy Gradient addresses low‐light failures of infrared depth sensing for indoor robot navigation. Stage 1 pretrains an attention‐enhanced Variational Autoencoder (Convolutional Block Attention Module+Feature Pyramid Network) to map dark depth frames to a well‐lit reconstruction, yielding a 128‐D latent code ...
Uiseok Lee +7 more
wiley +1 more source
New expected loss impairment model – a challenge for the banks in Bulgaria [PDF]
Икономика и компютърни науки, 2017 This article introduces some of the leading works on loan impairment published by supervisory authorities, auditing companies and researchers. It makes analysis of the impairment model on the basis of the expected credit losses introduced with the ...
Nadezhda Popova-Yosifova
doaj
The New Basel Capital Accord and the Cyclical Behaviour of Bank Capital [PDF]
The authors conduct a counterfactual simulation of the proposed rules under the new Basel Capital Accord (Basel II), including the revised treatment of expected and unexpected credit losses proposed by the Basel Committee in October 2003.
Graydon Paulin, Mark Illing
core
Modellkonsistente Bestimmung des LGD im IRB-Ansatz von Basel II [PDF]
, 2004 Gemäß den im Juni 2004 durch den Baseler Ausschuss endgültig verabschiedeten Kapitalstandards (Basel II) sind Kredite in Höhe des so genannten unerwarteten Verlusts mit Eigenkapital zu unterlegen.
Gürtler, Marc, Heithecker, Dirk
core
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