During this 45-minute Breakfast & Learn online meeting, we will address some key issues related to the effective implementation of IFRS 9, with special emphasis on impairment calculations for Financial Institutions in Latin America and the Caribbean.

Inter alia, we will analyse the following:

* Emphasis on Credit Impairment: key issues and considerations
* How to combine internal information with empirical evidence, our data and analysis to help meet IFRS 9 requirements
* Why an intuitive but sophisticated Loss Given Default methodology is absolutely crucial for an efficient reserve / provision allocation approach to estimating impairment
* Determination of expected credit losses: a simplified example

Facilitated by S&P Global Market Intelligence

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