Methods for evaluating expected credit losses for the purpose of calculating the reserve on financial instruments in accordance with IFRS in commercial banks.

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This article discloses the implementation and application of IFRS in commercial banks, as well as the use of the methodology for assessing expected credit losses in order to calculate the provision for financial instruments in accordance with IFRS 9. The article also discloses the analysis and factors influencing performance, the level of losses in case of default by financial instrument.