IFRS 9 turned out not only to be an accounting convention, but also had practical consequences for the credit processes. Some of these are highlighted from the view of a credit practitioner. Since IRFS 9 became applicable only a little over a year ago, we may yet see further changes in the future when processes in banks are now are now scrutinized by the external auditors for the 2^nd time after implementation.

• IFRS 9: accounting convention or more?
• Does the credit risk world change dramatically with IFRS 9?
• Some of the credit process changes which had to be implemented

Overview of the risk appetite framework within BNP Paribas

• Context and approach followed
• Structure of the risk appetite statement
• Integration with strategic processes
• Development across the Group
• Operational cascading

Various new regulations have been issued over the last couple of years, which impacts the day to day business in the credit risk management and regulatory capital severely. The presentation will give an overview of these regulations focusing on the latest Basel III finalization changes and of which points to pay particular attention to:

• New regulations for A-IRB, standardized approach, reporting and accounting
• Constrains on A-IRB and their impact on regulatory capital
• Break the chains of regulatory parameters and focus on internal risk measures

What are the main issues when developing a credit risk culture and a risk appetite framework? How is the changing regulatory landscape affecting the development of credit risk management and control? What are the main issues and challenges brought about IFRS 9?

• Enhancing the credit risk culture and developing the risk appetite framework
• Issues in allocating the risk appetite framework across the organisation
• Addressing the main regulatory developments within the credit risk management and control framework
• Managing credit risk under IFRS 9