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JOJonas Osman
Financial Risk

Credit Risk & IFRS 9

Credit risk modelling across the full IFRS 9 stack — through-the-cycle and point-in-time PDs, downturn LGDs, EAD conversion factors, staging rules, and expected credit loss engines that hold up in audit and stress testing.

Outcomes you can expect

  • IFRS 9 ECL numbers that reconcile cleanly to the balance sheet
  • PD, LGD, and EAD models with documented calibration and backtests
  • A staging and forward-looking overlay framework that survives scrutiny

Typical engagements

  • Through-the-cycle and point-in-time PD calibration
  • Downturn LGD and EAD conversion factor modelling
  • Staging rules and significant-increase-in-credit-risk logic
  • Forward-looking macroeconomic overlays and scenario weighting
Related reading

IFRS 9 PD Calibration: TTC vs PIT

IFRS 9 asks for a forward-looking, point-in-time PD. Regulatory capital asks for a stable, through-the-cycle one. Most banks have both, and reconciling them is where the real work lives.

Read the article

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