Zakaj se splača standardizirati procese kreditnega tveganja (Paul O'Sullivan)

Kljub temu, da so predpisi oblikovani tako, da poenostavijo postopke skladnosti in zmanjšajo kreditno tveganje, je tempo sprememb v svetu finančnih storitev tako hiter, da je spremljanje teh sprememb lahko izziv. 

The IFRS 9 is one such example. Since it came into force four years ago, we’ve suffered from a global pandemic, the increased use of buy now, pay later (BNPL), and the rise of cryptocurrencies. Now we’re looking ahead to more economic uncertainty as the
cost of living crisis hits household’s disposable income and once again increases credit risk. 

Čeprav bi bil MSRP 9 morda izboljšava svojega predhodnika (MRS 39), je lahko izpolnjevanje novega standarda še vedno izziv za posojilodajalce. 

For one thing, data is often limited or siloed in different systems so it’s difficult to accurately forecast Expected Credit Losses (ECLs) at the speed required, taking into account continual changes in the economic environment. To avoid dramatically increasing
workloads, the only option is to take on more staff and incur higher costs. 

Furthermore, reporting discrepancies on the balance sheet means the correct level of risk and impairment isn’t identified, which could lead to poor decisions and financial performance, or even a market crash. Another issue is that manually-calculated projections
are liable to human error.

Namen MSRP je, kot je
ICAEW puts it, to ‘improve the quality of information about credit risk updated on a timely basis’. In today’s world, this can only be achieved by using digital tools to standardise reporting, such as Aryza Evaluate. This is because they allow you to draw
on data from multiple sources, including transactional data from accounting and lending solutions, and run weighted scenarios with multiple calculations to get a highly accurate view of losses and future financial performance. Specifically, these tools can
drive improvements across three key areas:

• Oslabitev: Natančno izračunajte pričakovano oslabitev, da dobite jasnejšo sliko izgub. 

• Parametri tveganja: uporabite nove in obstoječe modele za določitev spreminjajočih se parametrov tveganja, kot so verjetnost neplačila, pričakovana izguba ob neplačilu in kreditni konverzijski faktor.

• Resilience: In a fast-moving world, having the capabilities to continually test resilience is critical. This can include everything from EBA and climate stress tests to the risks that individuals pose. The results of these stress tests give lenders an opportunity
  to put safeguards in place to weather any shocks, like limiting the credit of credit to certain customers and their building financial reserves.

Glede na to, da hitrost inovacij ne kaže upočasnjevanja, je bistveno, da lahko podjetja, ki delujejo v sektorju finančnih storitev, sledijo regulativnim spremembam in tako zaščitijo sebe in svoje stranke.