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New dimension of decision making

IFRS9 is expected to come into force in 2018 and will bring profound change to financial instrument accounting. It will have a significant impact on assets classification, measurement and loan loss provisioning

Apart from overall increase of provisions, it is expected that they will be more volatile and harder to manage. In practice it means that banks need to calculate portfolio credit provisions according to new rules.

Beside of good and bad credits, medium credits (“Bucket 2”) appears. This is a group created from part of credits previously classified as good, but now you will have to calculate reserve by the value of life.

Our calculation shows that this group will go up to 10-20% of the current banks portfolios. The main consequence of the IFRS9 introduction is to increase the costs of provisions in the current credit bank portfolio up to 30%.

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Our solution helps:

  • Receive concrete results and analysis in real time – initial calculation takes only a few minutes.
  • Minimize the cost of maintenance reserves ensuring full regulations compliance. 
  • Understand how the macroeconomic and credit parameters impact on the reserves and costs incurred.

It's an investment for the future. In 2018 our solution will prepare you for potentially extreme situations through simulations and stress tests of different variables and analyze their impact on the portfolio.

Bring IFRS 9 under control in 6 steps:

Sourcing and using data

It is all about flexibility

Staging criteria definition

Analytics layer

Portfolio analytics

Calculation is not everything

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Mariusz  Śpiewak

Mariusz Śpiewak

Managing Partner, Consulting, PwC Poland

Jakub Borowiec

Jakub Borowiec

Partner, PwC Poland

Tel: +48 502 184 506

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