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20232026
most citedDefining and comparing SICR-events for classifying impaired loans under IFRS 9

4 citations · 4 across the 3 of their papers we have counts for

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q-fin.RM2025

A cost of capital approach to determining the LGD discount rate

Janette Larney, Arno Botha, Gerrit Lodewicus Grobler +1

Loss Given Default (LGD) is a key risk parameter in determining a bank's regulatory capital. During LGD-estimation, realised recovery cash flows are to be discounted at an appropri…