Highlights of the blueprint:
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The IFRS 9 valuation blueprint covers the entire functionality that is necessary to deal with the valuation requirements specific to IFRS 9 with regard to initial and subsequent measurement. It contains several components that generate estimated cash flows while taking several types of information such as contractual data, market rate sources and customer payment behaviour into account for the prediction of the future cash flow plan. Regardless of whether the estimated cash flow plan is generated by the solution or if is delivered by another source, components such as EIR calculation or fair value calculation produce the necessary valuation elements related to Amortised Cost (AC) and Fair Value (FV). As such, valuation elements are provided on a highly granular level, offering great analysing options based on a combination of granular valuation elements and descriptive deal data.
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Cash flow generation
For details about Cash flow generation, please refer to Core Cash Flow Generation
- Initial and subsequent measurement
For details about initial and subsequent measurment, please refer to Core Valuation
Philosophy "Separation of valuation elements"
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