IFRS 9: the challenges for Securitisation entities

Published on: 05 Jul 2016

The introduction of IFRS 9 Financial Instruments will create new challenges for securitisation entities. Whilst there is a significant financial reporting impact, other stakeholders in the securitisation market need to consider the wider business challenges. In this publication we set out some of the key considerations for securitisation market participants, specifically focusing on SPE financial reporting. The requirements of IFRS 9 will also have implications for transaction agreements and the pricing for the ongoing monitoring and financial reporting of portfolios. It is anticipated that larger banks and originators are more likely to be currently considering the effects of IFRS 9; however, this standard and the effects will be equally applicable to smaller originators reporting under IFRS and many SPEs.

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