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Highlights:

      • Support of specific approaches depending on the deterioration of credit quality and significance of a financial asset
      • Separate workbench to cope with requirements of probability-weighted approaches and individual recovery-based approaches
      • Risk provision traceable to individual deal level including calculation details and underlying data
      • Consideration of scenarios
      • Simulation before journalisation


Risk provision is an important topic in all GAAPs.

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FlexFinance provides the following components as instruments for the configuration, simulation and consideration of risk provision in financial statements:

For GAAP-specific usage please refer to the specific sections. For IFRS 9 please refer to IFRS 9 Blueprint Impairment.

The result of the risk provision process in FlexFinance are

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These data marts support detailled analyses, for example: 

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                    Figure: Transfers between impairment stages (gross basis presentation)                                     Figure


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 Figure:  Movements in allowances and provisions for credit losses