Примеры использования Credit losses на Английском языке и их переводы на Русский язык
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Provisions for credit losses.
Expected Credit Losses Split by Stages According to IFRS9.
Net interest revenue after provision for credit losses.
Excluding future expected credit losses that have not yet been incurred.
This vicious circle is also fed by a growing number of bankruptcies and growing credit losses in the banking system.
Under IFRS 9, credit losses are recognised earlier than under LAS 39.
The Group apply general approach to to determining expected credit losses in relation to such financial assets.
IFRS 9 will require extensive new disclosures,in particular about credit risk and expected credit losses.
Armenia-based banks increase reserves for possible credit losses by 22.7% to 102.7 billion drams 19.05.2017 11.
IFRS 9 will require extensive new disclosures,in particular about credit risk and expected credit losses.
Given the lack of provisions for credit losses, it may be necessary in 2017 to capitalize individual banks by their shareholders.
After the loan is issued,the customer's financial position is monitored on a regular basis to timely identify potential credit losses.
At the end of July, the share of provisions for credit losses reached 16.1%, and the share of problem loans overdue more than 90 days increased to 12.8.
The agency lowered the BCA of Sberbank as it expects an increase of problem loans,higher credit losses, and lower profitability.
Provision for possible credit losses is established to represent the estimated amounts of probable losses that have been incurred at the balance sheet date.
In accordance with IFRS 9, detailed new disclosures will be required, in particular on hedge accounting,credit risk and expected credit losses.
Under IFRS 9, credit losses are recognised earlier than under IAS 39, resulting in increased volatility in profit or loss. .
The Group has determined ECL rates based on the historical experience of occurrence of credit losses, adjusted for the forecast factors for specific debtors.
When calculating the effective interest rate, the Bank estimates cash flows considering all contractual terms of the financial instrument, butdoes not consider future credit losses.
IFRS 9 requires the Group to record expected credit losses on all of its debt securities, loans and trade receivables, either on a 12-month or lifetime basis.
When calculating the effective interest rate, the Group and Bank estimate future cash flows considering all contractual terms of the financial instruments, butnot future credit losses.
The top five banks by size of reserves for possible credit losses were VTB Bank(Armenia), ACBA-CREDIT AGRICOLE BANK, HSBC Bank Armenia, Ameriabank and Ardshinbank.
This showed that the problem with non-performing loans remains unresolved in the banking system,which in turn speaks of the insufficient level of provisions for credit losses and the insufficiency of the capitalization of some banks.
In accordance with IFRS 9, estimated reserves for expected credit losses will be assessed in one of the following ways:- based on 12-month expected credit losses.
When calculating the effective interest rate, the Bank shall estimate cash flows considering all contractual terms of the financial instrument(for example, prepayment, call and similar options) butshall not consider future credit losses.
IFRS 9 requires the Group to record expected credit losses on all of its debt securities, loans and trade receivables, either on a 12-month or lifetime basis.
If there is objective evidence that an impairment loss has incurred, the amount of the loss is measured as the difference between the asset's carrying amount andthe present value of estimated future cash flows excluding future expected credit losses that have not yet been incurred.
The new impairment model requires the recognition of impairment provisions based on expected credit losses(ECL) rather than only incurred credit losses as is the case under IAS 39.
The calculation takes into account all contractual terms of the financial instrument(for example, prepayment options) and includes any fees or incremental costs that are directly attributable to the instrument and are an integral part of the effective interest rate, butnot future credit losses.
The new impairment model generally requires to recognise expected credit losses in profit or loss for all financial assets, even those that are newly originated or acquired.