IFRS 9 - SPPI Test Solution for Fixed Income
The IFRS 9 Solely for Payment of Principal and Interest (SPPI) requirements present a significant challenge for organizations as they require data-intensive review of investment and loan portfolios to determine how securities should be treated.
Moody’s Analytics partners with Thomson Reuters to offer a classification solution for conducting the SPPI tests.
The webinar reviews and demonstrates:
- The SPPI methodology applied for corporate, government, and structured securities
- The qualitative criteria to determine the SPPI result and the impact of the quantitative test
- Benchmark test: when and how it is applied
Listen to Domitille de Coincy of Moody’s Analytics and David Berbner of Thomson Reuters, to understand our complete and automated SPPI solutions to address IFRS9 compliance.
Speakers
Domitille de Coincy, Associate Director, Regulatory & Risk, Moody's Analytics
David Berbner, Head of Markets & Regulation, Thomson Reuters
Click here to view the presentation slides
Related Articles
Calculation of Tranche Maturity for SEC-ERBA
This paper specifically explores the External Ratings Based Approach (ERBA) calculation of risk-weighted assets in relation to Basel III.
Joint Moody's Analytics and Thomson Reuters Webinar: IFRS 9 - SPPI Test Solution for Fixed Income
The IFRS 9 Solely for Payment of Principal and Interest (SPPI) requirements present a significant challenge for organizations as they require data-intensive review of investment and loan portfolios to determine how securities should be treated.
IFRS 9 Solutions for Structured Finance: SPPI, Staging, and Impairment
Listen to Domitille de Coincy and Dimitri Kaltsas of Moody’s Analytics as they discuss the IFRS 9 methodology for structured finance, the SPPI test for structured finance securities, including criteria, interpretations, and credit risk comparisons, and staging and impairment calculations for structured finance securities.
