The tool is used to estimate the 12 month or lifetime Expected Credit Loss (ECL) of loans within the scope of the IFRS 9 General Approach.
Read more: Expected Credit Loss Tool for loans under IFRS 9, General Approach
The tool is used to estimate the 12 month or lifetime Expected Credit Loss (ECL) of receivables within the scope of the IFRS 9 General Approach.
Read more: Expected Credit Loss Tool for receivables under IFRS 9, General Approach
The tool is used to estimate the 12 month or lifetime Expected Credit Loss (ECL) of financial guarantees within the scope of the IFRS 9 General Approach.
Read more: Expected Credit Loss Tool for financial guarantees under IFRS 9, General Approach
The tool is used to estimate the Expected Credit Loss (ECL) of stage 3 exposures within the scope of the IFRS 9 General Approach. These are exposures for which there is objective evidence of impairment and consequently are in a state of default.
Read more: Expected Credit Loss Tool for stage 3 exposures under IFRS 9, General Approach
The tool is used to estimate a range of the market interest rates for loan transaction for transfer pricing or other purposes.
The tool relies on Comparable Uncontrolled Price (CUP) method and Economic Modeling with capabilities for detailed comparability adjustments. In brief, CFO.tools uses market data from the European bond markets at a point of time to estimate applicable market interest rates by considering major factors affecting the interest rates and allowing for necessary adjustments to reflect the differences from the analyzed loan
Read more: Estimation of Market Interest Rate for Loans for Transfer Pricing and Other Purposes
The tool is used to estimate a range of the market interest rates for guarantees on loan transaction for transfer pricing or other purposes.
Read more: Estimation of Market Interest Rate for Guarantees for Transfer Pricing and Other Purposes
The tool is used to estimate the lifetime Expected Credit Loss (ECL) of instruments within the scope of IFRS 9 Simplified Approach, including:
- Trade and other short-term receivables
- Assets driven by contracts with customers under IFRS 15 with no material financial component
- Leasing receivables.
Read more: Expected Credit Loss Tool - IFRS 9, Simplified Approach