IFRS

Citi analysts argue Australasia's big 4 banks have significantly more loan provisioning than required

Citi analysts argue Australasia's big 4 banks have significantly more loan provisioning than required

Initially thwarted by official silence, Martien Lubberink decides to work out Kiwibank's valuation, following its recent sale, himself

Initially thwarted by official silence, Martien Lubberink decides to work out Kiwibank's valuation, following its recent sale, himself

A lack of cyber security regulation, loan provision releases racking up, COVID-19 challenges forward looking loss provisioning models, climate-related accounting standards & more

A lack of cyber security regulation, loan provision releases racking up, COVID-19 challenges forward looking loss provisioning models, climate-related accounting standards & more

KPMG suggests banks may need to refine the expected credit loss modelling used in their loan loss provisioning in the wake of the COVID-19 crisis

KPMG suggests banks may need to refine the expected credit loss modelling used in their loan loss provisioning in the wake of the COVID-19 crisis

As of July 31 a total of $73.7 billion of bank loans were receiving some form of COVID-19 related relief. Gareth Vaughan speculates on what might happen to banks' non-performing loan ratios when the deferral scheme eventually ends

As of July 31 a total of $73.7 billion of bank loans were receiving some form of COVID-19 related relief. Gareth Vaughan speculates on what might happen to banks' non-performing loan ratios when the deferral scheme eventually ends

Buddle Findlay's Steve Nightingale & Amy Cunniffe say any company considering establishing an employee equity scheme should seriously consider whether a phantom scheme will deliver on its objectives

Buddle Findlay's Steve Nightingale & Amy Cunniffe say any company considering establishing an employee equity scheme should seriously consider whether a phantom scheme will deliver on its objectives

ANZ NZ records credit impairment charge of $312 million for first nine months of current financial year, more than treble the sum recorded for its full financial year in 2019

ANZ NZ records credit impairment charge of $312 million for first nine months of current financial year, more than treble the sum recorded for its full financial year in 2019

ASB annual results highlight the uncertainty caused by COVID-19 for banks required to estimate their expected credit losses

ASB annual results highlight the uncertainty caused by COVID-19 for banks required to estimate their expected credit losses

JP Morgan analysts suggest a top-up of ASB's loan provisioning may be a feature of parent Commonwealth Bank of Australia's annual results

JP Morgan analysts suggest a top-up of ASB's loan provisioning may be a feature of parent Commonwealth Bank of Australia's annual results

Bank for International Settlements paper points out the financial stability implications of mortgage deferrals will be driven by the extent to which borrowers are willing & able to repay once 'holidays' end

Bank for International Settlements paper points out the financial stability implications of mortgage deferrals will be driven by the extent to which borrowers are willing & able to repay once 'holidays' end

BNZ's auditor warns of the uncertainties of COVID-19's impact, while Westpac NZ flags highly impacted customers as those in industries exposed to social distancing, travel, and supply chain disruption

BNZ's auditor warns of the uncertainties of COVID-19's impact, while Westpac NZ flags highly impacted customers as those in industries exposed to social distancing, travel, and supply chain disruption

BNZ's parent National Australia Bank gives early demonstration of credit loss expectations in a COVID-19 world as its profit tumbles, dividend's cut and A$3.5b equity raise is detailed

BNZ's parent National Australia Bank gives early demonstration of credit loss expectations in a COVID-19 world as its profit tumbles, dividend's cut and A$3.5b equity raise is detailed

ANZ NZ September quarter return on equity bounces and net interest margin dips as profit rises 5%

ANZ NZ September quarter return on equity bounces and net interest margin dips as profit rises 5%

Martien Lubberink sees some concerns with the Reserve Bank's thinking in its review of bank capital adequacy requirements

Martien Lubberink sees some concerns with the Reserve Bank's thinking in its review of bank capital adequacy requirements

SBS 'delighted' with the success of its 4.99%, 5-year home loan offer after record quarter of mortgage growth

SBS 'delighted' with the success of its 4.99%, 5-year home loan offer after record quarter of mortgage growth