Logo_Device_SetA2_Slide1.pngCheck with the care guidelines concerning IFRS IFRS 9 community meeting No. 1/58 meeting May 29, 2015 at bussaya Java class 28 Bangkok Bank public company can bite big. 1. Logo_Device_SetA1_Slide3.png2. 2013 2014 2015 2016 2017 2018 2019 Criteria and guidelines to check with the administrator of the BOT. IFRS 9 is valid abroad. IFRS 9 is effective in Thailand. IASB issued IFRS 9 International Accounting Standards Board (IASB)/Federation Update the criteria in accordance with IFRS 9 1) announcement. The bot that son sat 31/2551 (2008) matter basis to organize and finance can be a child of the same financial institutions. 2) guidelines for impaired loan Possibled money can a child together (PIL) and Current loan (CL) (request for cooperation through the reporting to the audit results) 3) announcement. The bot that son sat 21/2555 (2012) dakiao means to check the message subject accounting Institute. Chapter 5 financial interest accrual The plan. Logo_Device_SetA1_Slide3.png3. Criteria and guidelines to check with the relevant administration of the BOT. The criteria for classification and the same money can be secondary. Interest accrual basis The same way, money can be secondary CL & PIL. Arranging layers. The same amount can be secondary. Normal. Mentioned specially Ta than standard. Question In question will be. NPL 1% loans 2% loans 100%. Loans and commitments outside the balance sheet. Current loan (CL) Possible impaired loan (PIL)* Interest income is recognized based on accrual basis. Stop the interest accrual and reversal of accrued interest income ever. * Accounts receivable classified as special mention Quantitative and qualitative criteria, criteria/structural adjustments receivable debt Reschedule the receivable classified as regular/normal/watch list classified receivables held a regular layer. Logo_Device_SetA1_Slide3.pngThe impact • Waterproof floor with his own money back rachat makam. • A normal layer, and the layer is described as: 1% and 2% of the amount of the deduction of loan collateral • NPL: 100% of the credit amount and the CCF also binding statement 1 pham RA deduct collateral. • IAS 39 Hedge accounting pound s/s • Accrual Hedge: display issues await House yakam rotram dancing is dancing an yakam train chest and dancing evening rentals/recognition uses the fixed guarantee premium roasted yotok maken cham discography. Find out using the Hedge accounting requires MTM kamai tram back waiting for an House. The asset/liability, all bran, yakam rapen tram back waiting for an House. The current criteria (according to the accounting standards and the basis of the thapot.) Need to categorize the category the investment Dar rathun tram (measured with the word dance) or FVTPL. FVOCI (measured by FV) • Objective (1) Trading (Fair value) (2) Available for sales (Fair value) (3) Held to Maturity (Amortized cost) (4) General investment (Cost) • Interest revenue recognition - Amortized cost: Contractual rate Due to the increase in required reserves with each other. -The EL reserves. -Provision for the same binding outside the balance sheet of pham RA receivables non-NPL. IT must prepare the system and data to calculate the EL and EIR tham. 4. A comparison of the current guidelines and IFRS 9 • Business Model & CF characteristic (1) FVTPL (2) FVOCI (3) Amortized cost • Interest revenue recognition - Amortized cost: Effective Interest Rate (EIR) Classification & Measurement • Expected loss (EL) - 12-month EL - Lifetime EL • Exposure + Off B/S (Loan commitment) • Discount rate: EIR Impairment • Fair Value Hedge • Cash flow Hedge • Net Investment Hedge Hedge Accounting IFRS 9 Effect of low night wam ngaram rentals/ngara used to criticize cham pound s/s EIR amount received/cham yotring roasted yam masan. 1. 2. 3. 4. 5. Logo_Device_SetA1_Slide3.png5. For example, the Step up Loan Term loan 1250 million. Age 5 years, 1 year contract interest = 6% 8% 2 years = 3 years = 10% = 12% year 4 and year 5 = 16.3%. The year that was. Interest received. EIR as (A) Interest received. According to the contract, (B) The difference, EIR (A) – (B) NIM (C) as EIR NIM According to the usual methods (D) The difference of NIM (C) - (D) PV (difference of NIM) PV (difference of NIM) accumulation 1. 125 75. 50. 0.00125 0.0075 + 0.0050 + 0.0045 + 0.0045 2. 125 100. 25. 0.00125 0.0100 + 0.0025 + 0.0020 + 0.0066 3. 125 125 0. 0.00125 0.0125 0. 0. + 0.0066 4. 125 150 -25 0.00125 0.0150 -0.0025 -0.0017 + 0.0049 5. 125 204 -79 0.00125 0.0204 -0.0079 -0.0049 -0- 5. 10. 15. 20 The interest rate EIR = 10% The promised interest. 16.3%. 12% 10% off 8% 6% 0. 0.01 0.02 0.03 1. 2. 3. 4. 5. NIM As NIM EIR NIM as a normal method. 0. 1. 2. 3. 4. 5. + - + - The impact of IFRS 9 to accrue interest and NIM. Logo_Device_SetA1_Slide3.png6. PD 12 month* LGD * EAD PD lifetime* LGD * EAD IFRS 9 Criteria and guidelines to take care of the bot check box. The same amount can be secondary. Normal floor, 1% Current loan PD 12 month* LGD * EAD Special mention is class * 2% Possible impaired loan PD 12 month* LGD * EAD 100% NPL loans and commitments outside the statement. The list of commitments In addition to the balance sheet. -A list of commitments outside the balance sheet. - Lifetime EL Lifetime EL Source: kpmg.com/ifrs Possible impaired loan PD 12 month* LGD * EAD Current More * The asset class may be described as a special Deputy, with EL 12-month EL according to IFRS or liftetime 9 depending on the credit risk of the assets. Logo_Device_SetA1_Slide3.png7. Check with the care guidelines concerning IFRS 9 The difference, EIR 1.5 1. 0.5 0. 1 2 3 4 5 year EIR Contractual rate Interest rate + IFRS 9 issues. Current practices. Check with the care guidelines Recognition Its interest income loans Effective interest rate (EIR) Contractual rate The difference between the interest based on the interest and contractual EIR (EIR difference). • Not to count as capital • Do not let the NA to dividend • revealing difference EIR in the note contains information on the financial statements and the report Dataset bot. Accrue interest receivable, NPL To accrue interest income For a specific NPL The Recovery section. Let the song. Stop the interest accrual for NPL The accrual of interest, for IFRS 9, according to the guidelines, and the NPL. interest income cash can a child for that section were full. Arranging layers. Based on credit risk and evidence or events that show impairment. Considering the length of time to hold tea RA debt and tea, RA (qualitative criteria). The floor according to the guidelines of IFRS 9. The same amount can be secondary. - 12 month EL - Lifetime EL Using the EIR is a Discount rate. -2% 1%, SM CL, 100% NPL-Collective Approach-together with additional child can be for CL and PIL (PD * LGD * EAD). The same amount can be secondary to, according to the guidelines of IFRS 9 and the bot still has the same amount SA Ana chasang Vice. Logo_Device_SetA1_Slide3.png8. Let the song. Follow 9 year 2562 (2019) TFRS (according to the timeline of the Federation) 1. Guidelines for the specification หว่
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