Efficient credit portfolios under IFRS 9
In this paper, we devise a forward-looking methodology to determine efficient credit portfolios under the IFRS 9 framework. We define and implement a credit loss model based on prospective point-in-time probabilities of default. We determine these probabilities of default and the credits’ stage allo...
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| Formato: | other |
| Idioma: | eng |
| Publicado em: |
2021
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| Texto completo: | http://hdl.handle.net/10316/95484 |
| País: | Portugal |
| Oai: | oai:estudogeral.sib.uc.pt:10316/95484 |