As we navigate 2026, the global banking sector has largely moved past the "implementation" phase of IFRS 9 and entered the ...
The ECL regime will influence risk-adjusted return-on-capital calculations through increased provisioning expenses. To maintain profitability targets, banks will likely recalibrate their RAROC models ...
The UK Prudential Regulation Authority (PRA) has published a Dear CFO letter to selected deposit-takers providing thematic feedback from its review of written reports from auditors of UK-headquartered ...