Banks seek capital pill for accounting headache

IFRS 9 loan loss provisions should be offset by reduction in capital, banks argue

Capital cut could relieve pain of IFRS 9

Banks say they ought to receive a cut in credit risk capital requirements to reflect the larger loan loss provisions they will have to hold from 2018, in an argument that is finding a sympathetic ear among accounting experts and some regulators.

But there is deep scepticism over whether regulators at the Basel Committee on Banking Supervision will agree – and even if they do, the changes may not happen quickly enough.

At the moment, losses on financial assets subject to impairment are not

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.


Want to know what’s included in our free registration? Click here

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here