WG IFRS 9 #4/2017: ECL for reverse repo / stock borrowing and derivative collateral assets

WG meeting with the following agenda:  a. Treatment of reverse repos / stock borrowing transactions: What is the lifetime of these transactions, what are methods applied to calculate ECL b. Cash collateral assets (mainly initial margin balances for derivatives) – do banks calculate ECL on this, what methods are applied, what is the lifetime of these positions? Contact person:Daniela Thakkar Location:Webex call