Abstract
The article reveals the issues of improving the analysis of financial instruments and reserves of commercial banks. It also provides guidance on allowances for expected credit losses either over 12 months or over the life of the instrument, depending on whether there has been a significant increase in credit risk since initial recognition. The estimate of expected credit losses reflects a probability-weighted outcome, the time value of money and forward-looking information. The need to take into account forward-looking information involves taking into account the impact of changes in macroeconomic factors on expected credit losses.
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