Statistik › Bewertung › No staging rule
The accounting standard that moves a loan into higher provisioning contains no number that defines when to move it
| What a reader expects to find | What the text contains |
|---|---|
| A percentage change in default probability that triggers a stage transfer | no percentage exists anywhere in the section |
| The trigger, as written | "use the change in the risk of a default occurring over the expected life" |
| The measurement objective | "an unbiased and probability-weighted amount" "that is determined by evaluating a range of possible outcomes" |
| How many scenarios must be evaluated | an entity "need not necessarily identify every possible scenario" |
| The only number in the section | "more than 30 days past due", a rebuttable presumption, paragraph 5.5.11 |
| Whether that number may be used on its own | an entity "cannot rely solely on past due information", same paragraph |
| The low credit risk exemption | paragraph 5.5.10, stated qualitatively |
| The simplified approach | paragraph 5.5.15, stated qualitatively |
IFRS 9 Section 5.5 as carried in the Annex to Commission Regulation (EU) 2016/2067, Official Journal L 323 of 29 November 2016, read in three passes. A full inventory of every number appearing anywhere in the section returned only cross references to other paragraphs, the twelve month measurement horizon, and the thirty in the past due presumption.
Section 5.5 as carried in the Official Journal has twenty numbered paragraphs and no quantitative threshold for a significant increase in credit risk. The only figure in it is a thirty day presumption the standard forbids relying on alone.
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Below this point there are 6 sections, 2 tables and 6 named sources, roughly 650 words of it. Every figure carries the source it came from and the date the data is from.
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