Komiteen sier blant annet:
"There are high levels of uncertainty currently surrounding the forward-looking information relevant to estimating expected credit losses (ECLs) and to applying the IFRS 9 assessment of significant increases in credit risk (SICR). IFRS 9 is a principles based standard and requires the use of experienced judgement. At present, information available that is both reasonable and supportable on which to assess SICR and to measure ECL is limited. Regarding the SICR assessment, relief measures to respond to the adverse economic impact of Covid-19 such as public guarantees or payment moratoriums, granted either by public authorities, or by banks on a voluntary basis, should not automatically result in exposures moving from a 12-month ECL to a lifetime ECL measurement."
Vi har for øvrig også tidligere også kommentert muligheter for å søke om å benytte en overgangsordning knyttet eventuelle økte tap som innregnes etter IFRS9. Basel-komiteen kommenter også denne ordningen og sier blant annet:
Irrespective of when a jurisdiction initially started to apply transitional arrangements, for the 2 year period comprising the years 2020 and 2021, jurisdictions may allow banks to add-back up to 100% of the transitional adjustment amount to CET1.7 The “add-back” amount must then be phased-out on a straight line basis over the subsequent 3 years.
Det anbefales å lese hele uttalelsen fra Basel-komitéen, samt tidligere meldinger på vår medlemsside.