Sökning: "Expected credit loss"

Visar resultat 21 - 25 av 32 uppsatser innehållade orden Expected credit loss.

  1. 21. Misskötta studielån : Hur mycket förväntas de kosta?

    Magister-uppsats, Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Författare :Amina Peco; [2016]
    Nyckelord :risk premium; student loans; logistic regression; probability of default; expected loss; credit losses; Kreditförluster; studielån; logistisk regression; sannolikheten för fallissemang; förväntad förlust; riskpremie;

    Sammanfattning : När propositionen för ett reformerat studiestödssystem lades 1999 poängterades det att studiestödssystemet skulle bära sina egna kostnader. Trots det skrivs stora belopp av. LÄS MER

  3. 22. Kreditvärdighetsjusteringsmodell för ränteswappar

    Master-uppsats, Umeå universitet/Institutionen för matematik och matematisk statistik

    Författare :Ludvig Fjällström; Leonard Vermelin; [2016]
    Nyckelord :CVA; Credit Valuation Adjustment; Credit Risk; Market Risk;

    Sammanfattning : Before the global financial crisis around 2008, the priority of the credit margin was comparatively low and was not taken into consideration as much as today. Many actors believed that credit risk could be neglected at various valuations. Due to that a lot of parties went bankrupt because of the low priorities. LÄS MER

  4. 23. Estimating Loss-Given-Default through Survival Analysis : A quantitative study of Nordea's default portfolio consisting of corporate customers

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Institutionen för matematik och matematisk statistik

    Författare :Richard Hallström; [2016]
    Nyckelord :Survival analysis; Cox proportional hazards model; Loss-Given-Default; workout LGD; Recovery data;

    Sammanfattning : In Sweden, all banks must report their regulatory capital in their reports to the market and their models for calculating this capital must be approved by the financial authority, Finansinspektionen. The regulatory capital is the capital that a bank has to hold as a security for credit risk and this capital should serve as a buffer if they would loose unexpected amounts of money in their lending business. LÄS MER

  5. 24. Estimating expected lifetime of revolving credit facilities in an IFRS 9 framework

    Master-uppsats, Lunds universitet/Matematisk statistik

    Författare :Jonas Berglund; [2016]
    Nyckelord :Mathematics and Statistics;

    Sammanfattning : This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. LÄS MER

  7. 25. IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Louise Klefvenberg; Viktoria Nordlander; [2015]
    Nyckelord :IFRS 9; expected credit loss model; comparability; implementation; positive accounting theory; agency theory;

    Sammanfattning : This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. LÄS MER