IFRS 9: Pro-cyclicality of provisions. Spanish banks as an illustration
Published on Wednesday, October 18, 2017
IFRS 9: Pro-cyclicality of provisions. Spanish banks as an illustration
Summary
IFRS 9 incorporates a forward looking assessment by moving from an incurred credit loss approach to an expected credit loss approach for the measurement of impairment allowances with the aim of recognising credit losses earlier in the cycle. This paper discusses the implications of this new approach for regulatory capital including its procyclicality for Spanish banks.
Geographies
- Geography Tags
- Spain
Topics
- Topic Tags
- Banks
- Financial Regulation
Tags
- Tags
- IFRS 9
Authors
Cristina Plata
María Rocamora
Ana Rubio
BBVA Regulation - Head of Financial Regulation
Javier Villar
Documents and files
Report (PDF)
2017-10-IFRS-9-Pro-cyclicality-of-provisions-in-Spanish-banks
English - October 18, 2017