Managing Expected Credit Loss Provisions Under International Standards

Course Overview

In finance the difference between a healthy position on expected credit loss provisioning and a dangerous one is often a single assumption. Growth built on poorly controlled loss provisioning reverses faster than it accumulated. Participants test their assumptions about the practice within financial and banking practice against scenarios designed to break weak ones. The programme works equally well for those formalising expected credit loss provisioning for the first time and those improving an existing approach. Mature organisations treat this part of financial and banking practice as a standing capability rather than a project that finishes. They acquire practical criteria for judging when loss provisioning is working and when it is only appearing to. The programme takes participants through expected credit loss provisioning end to end, from framing the problem to closing it out. Buying a tool rarely fixes loss provisioning; the underlying capability has to be built internally first. The course ends by identifying what the participant will stop doing to make the financial and banking practice capability sustainable.