8th November 2023

Financial reporting of European banks: benchmark study H1 2023

A focus on Expected Credit Losses

The study mainly focuses on the ECL-related impacts, with key findings on:

  • ECL charge impact of H1 2023 on the profit or loss and ECL allowances
  • ECL allowances: changes in coverage ratios and allocation between stages
  • Post-model adjustments/overlays
  • Forward looking information

The first half of the year was rocked by financial turbulence. How has this climate impacted the Expected Credit Losses of the 26 largest banks in Europe? Find out more in our new report: here.

Financial reporting of European banks H1 2023


Source: Mazars 

Members of the American Chamber of Commerce in the Czech Republic