This report reviews 2024 year-end disclosures from 26 banks across 12 European countries, offering insights into the effects of financial disruption and global instability on ECL estimates. Now in its ninth edition, the study continues a series launched in 2020 to track the evolving response of European banks to emerging risks.
The analysis centres on ECL developments, with key findings on:
In the following, our Director Heike Hartenberger provides a contextualisation of the report for the German market:
Expected credit loss modelling and post-model adjustments (overlays) for new types of credit risk remain one main focus of our study, as these continue to be of great importance due to ever-new crises that can lead to structural changes. The current extremely rapid pace of political decisions and market reactions to them require ongoing review of credit risk assessments and macroeconomic scenarios. The combination of rising tariffs, supply chain disruption and geopolitical tension has introduced great uncertainty into the macroeconomic environment. In addition, in the reporting year of our study, insolvencies rose in Germany.
On 4 July 2024, the IASB published the project summary and feedback statement regarding “Post-implementation Review of IFRS 9—Impairment”, in which the IASB concluded that the impairment requirements are working as intended. However, uncertainty and new crises continue to present complex challenges for preparers in the further development of models and the determination of overlays.
Ab dem 1. Januar 2027 gilt für die internationalen Bilanzierungsregeln der neue Standard IFRS 18. Was nach viel Zeit bis zur Umstellung klingt, erweist sich in der betrieblichen Praxis bereits jetzt als erkennbar große Hürde. Christian Herold und Ulrich Sommer, beide Partner im Management Consulting bei Forvis Mazars, erläutern, was sich für Unternehmen mit der Umstellung ändert, warum der Aufsichtsrat...
The banking sector faces significant regulatory challenges, technological disruption and shifting consumer habits. In a very uncertain and volatile economic environment and with sustainable finance gaining prominence as banks and regulators develop new ideas, adapting business models and embracing disruption is key. Our integrated team of banking & capital markets specialists can provide you with...
Does the perceived reduction in risk amongst European banks hint at early signs of optimism for the sector? Throughout 2023, we observed a global economic slowdown, ongoing geopolitical tensions, and the rapid rise of new technologies. As we analyse the year-end results of the 26 largest banks in Europe, what do these figures reveal about expected credit losses and how these institutions manage persistent...
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