Regulator and accounting
Expected loss provisions
The provision on each contract follows its delinquency and stage, not a month-end spreadsheet. A background job recalculates it, and every change goes to accounting as an event.
What is inside
- 01
IFRS 9 stages with thresholds at 30 and 90 days past due.
- 02
Provisioning rates from the tables of the organization's country.
- 03
Daily recalculation of provisions by a background job.
- 04
Provision charges and releases are sent to accounting as events.
Nearby in this group
Regulator rules by country
Rate caps, debt burden, cooling-off and collection limits of five countries, versioned with a legal reference.
Regulatory reporting
Forms of the Bank of Russia, ARDFM, NBKR, the Central Bank of Uzbekistan and the FRC of Mongolia, regulator requests and deadlines.
Tax reporting
Tax forms per jurisdiction and withholding tax at the source of payment.