Loan classification under IFRS 9

Vivien Brunel proposes a method to classify non-defaulted loans in accordance with IFRS 9


Scoring and rating models have been used in the field of the granting of credit and in credit risk management for some time. In 2001, the Basel Committee required the use of internal models to be extended to capital charge measurement (Basel Committee on Banking Supervision 2001). Since then, banks and regulators have both developed statistical tools to evaluate the quality of internal rating models because bad performance can lead to inefficient allocation of capital.


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 [email protected] or view our subscription options here:

You are currently unable to copy this content. Please contact [email protected] to find out more.

To continue reading...

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: