Financial reporting of European banks study 2022
What are the lessons learnt from the Covid-19 impact on ECL of banks in Europe?
Financial reporting of European banks: benchmark study H1 2022
IndustriesFinancial servicesBanking & capital markets
Financial reporting of European banks study H1 '22
A focus on Expected Credit Losses in a context of persistent macroeconomic uncertainties
We have analysed the 2022 interim reports of 26 banks in 11 European countries to better understand the impact of macroeconomic uncertainties on Expected Credit Losses (ECL). This study is the fifth in its series and follows on our fourth edition of the report released in June 2022.
A focus on Expected Credit Losses
The study mainly focuses on the ECL-related impacts and covers:
- ECL charge impact of H1 2022 on the profit or loss and ECL allowances;
- ECL allowances: changes in coverage ratios and allocation between stages;
- Post-model adjustments/overlays;
- Forward-looking information;
- Ukraine war impacts on H1 2022 expected credit losses.
2021 financial reporting of European banks study
How has Covid-19 affected the financial performance of banks in Europe?