Blar i Staff Memo på emneord "credit losses"
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Estimates of banks' losses on loans to the corporate sector
(Staff Memo;10/2020, Working paper, 2020)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 ... -
How does IFRS 9 affect banks’ impairment recognition in bad times?
(Staff Memo;9/2019, Working paper, 2019)IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more forward-looking assessments by including recognition of expected credit losses. The purpose of this memo is ...