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Expected credit losses for retail banking sector at hipotekarna bank AD
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The IFRS9 accounting regulation requires banks to recognise credit risks and set aside losses provisions at initial loan recognition. The standard instructs the categorisation of financial instruments according to the business model, accounting classification, and impairment method. Nevertheless, the IFRS9 standard does not provide specific models for the Expected Credit Losses calculation; instead, each bank needs to develop and justify their approach. This paper focuses on the case of Hipotekarna Bank AD, and it follows the process of retail loans from the initial recognition to the calculation of ECL, and ultimately to its impact on the capital adequacy.
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IFRS9 Expected credit loss Hipotekarna bank Probability of defaul