The Swedish Financial Supervisory Authority has launched an in-depth supervisory analysis to assess how credit institutions measure asset quality and apply the IFRS 9 expected credit loss framework. The review will examine institutions’ models and processes for expected credit losses and how these are used in assessing asset quality. The assessment will be based on the European Banking Authority’s guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (EBA/GL/2017/06) and will cover a sample of nine credit institutions.
Finansinspektionen 2025-07-11
Swedish Financial Supervisory Authority launches in-depth review of IFRS 9 expected credit loss practices at nine credit institutions
Finansinspektionen has initiated a supervisory analysis to evaluate how credit institutions measure asset quality and implement the IFRS 9 expected credit loss framework. The review will assess models and processes for expected credit losses, guided by the European Banking Authority's guidelines, across a sample of nine institutions.