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  "documentTitle": "IFRS 9 Impairment Banking Survey",
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  "notes": "The slide uses two horizontal bar charts to visualize survey data regarding reporting cut-offs.",
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      "text": "A majority of banks continue to report using a one-month lag.",
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      "text": "A majority of banks continue to report using a one-month lag. Almost all will use a one-month data lag for ECL calculation and almost half will use the reporting date for stage allocation. One bank plans to use a two-month data lag for both ECL calculation and for stage allocation while another plans to mix both reporting date and one-month data lag for stage allocation, depending on stage of the assets. At least one-third of banks stated that the reporting date would be used as the cut-off date for both the ECL calculation and stage allocation. The one-month-or-more data lag approaches may have a significant impact on disclosures and may result in a mismatch between disclosure of exposures versus ECL. Banks have made significant efforts to build a process to perform a reconciliation of the data used for exposure versus ECL. Banks are using a number of adjustment processes to ensure alignment of disclosures in the movement table. True-up procedures will need to be put in place to assess any material movement that is identified between the one-month lag data and actual period end. The cut-off date used and true-up process would also be subject to controls and external audit scrutiny, resulting in the need for strong governance.",
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