Precise impairment calculation has significant impact both on net income as well as liquidity management.
Within scope of our support KPMG can offer:
- Analysis of existing model with focus on assumptions and exercised parameters in order to assess possible optimal risk ratios (i.e. PG, LGD) in compliance with IAS 39 Financial Instruments: Recognition and Measurement
- Conducting analysis of LIP underlying assumptions with regard to IBNR calculation including verification of appropriateness of model calculation results
- Analysis of input data utilized for impairment model
- Recommendations with regard to achieving improved risk parameters levels
- Support for client in meeting regulatory requirements.