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IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more … IFRS 9 affects the path of Norwegian banks' credit losses in bad times. We analyse the effects of IFRS 9 by calculating and … comparing the paths of banks' credit losses under IAS 39 and IFRS 9 in the period 2001-2017. Our results suggest that IFRS 9 may …
Persistent link: https://www.econbiz.de/10012661588
IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more … IFRS 9 affects the path of Norwegian banks' credit losses in bad times. We analyse the effects of IFRS 9 by calculating and … comparing the paths of banks' credit losses under IAS 39 and IFRS 9 in the period 2001-2017. Our results suggest that IFRS 9 may …
Persistent link: https://www.econbiz.de/10012209798
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The EU plans to revise the capital adequacy rules for banks in 2025. Regulatory amendments will be introduced in Norway through the EEA Agreement. Our results show that the regulatory amendments can significantly reduce the capital requirement for small and medium-sized banks (SA banks). This...
Persistent link: https://www.econbiz.de/10014247690
Loans to non-financial enterprises are the main source of banks' losses. Analyses of banks' losses on corporate loans are therefore important in the assessment of financial stability. This paper presents Norges Bank's framework for estimating losses on corporate loans built up from microdata for...
Persistent link: https://www.econbiz.de/10012661601