Wpływ zmian w MSSF 9 na wyniki finansowe największych dwóch banków działających w Polsce oraz na ich politykę kredytową
How changes in ifrs 9 can affect net earnings of two biggest banks operating in Poland and their loan policy

Summary/Abstract: In the paper the author shows a simplified analysis how changes in loss of value recognition and presentation embedded in IFRS 9 can affect net earnings of two biggest banks operating in Poland. The analysis used very conservative assumptions (i.e. zero recovery rate). The results confirm a substantial impact of future regulations embedded in IFRS 9 on net earnings decline in two analyzed banks as a result of necessary additional write-offs on expected losses. One can expect that the perspective of additional write-offs burden will cause tightening of loan policy of banks.

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