Amid tariff turmoil, banks warned not to fudge IFRS 9 overlays
Flip-flopping US policies challenge loan loss provisioning models; EU regulators take watching brief
The uncertain effect of the US’s new tariff regime on the credit status of corporate borrowers is giving banks in Europe a headache.
Lenders in the European Union must assess and adjust loan loss provisions every quarter to take account of changes in corporate creditworthiness under International Financial Reporting Standard 9. But experts say banks will have to rely more heavily on discretionary
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