{
  "docId": "019dd923-5ca1-7489-b637-044d1730f159",
  "docSlug": "cfb2f511f3879630",
  "documentTitle": "IFRS 9 Impairment Banking Survey",
  "authorId": "EY",
  "authorName": "EY",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.414,
  "pageNumber": 7,
  "pageCount": 35,
  "prevPage": 6,
  "nextPage": 8,
  "slideType": "data_table",
  "function": "analyze_data",
  "density": "overcrowded",
  "nDataPoints": 10,
  "notes": "The slide uses a split-layout with data visualization on the left and qualitative commentary on the right.",
  "elementsJson": [
    "headline_text",
    "subtitle_text",
    "bar_chart_horizontal",
    "bullet_list"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b637-044d1730f159/7",
  "deckHref": "/decks/019dd923-5ca1-7489-b637-044d1730f159",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b637-044d1730f159.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b637-044d1730f159#slide-7",
  "components": [
    {
      "bbox": null,
      "kind": "callout",
      "text": "Day one fully loaded impact mostly showed a decrease of less than 10bps.",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-c23e-726c-a787-40a8b2f40db8",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.4,
        "x": 0.07,
        "y": 0.23
      },
      "kind": "chart",
      "text": "Day one fully loaded impact",
      "attrs": null,
      "subkind": "bar-horizontal",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "1be83e20-8fbf-473c-916f-729408695b3d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.4,
        "x": 0.07,
        "y": 0.55
      },
      "kind": "chart",
      "text": "Impact on CET1 ratio (UK banks using transitional arrangements)",
      "attrs": null,
      "subkind": "bar-horizontal",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "1f88256f-80fb-44c4-9431-2e4ff9b48eb6",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.45,
        "x": 0.52,
        "y": 0.38
      },
      "kind": "list",
      "text": "There is less impact and divergence on CET1 ratio than on provisions. A few banks mentioned positive impacts on reclassifications to FVTPL. Deferred tax assets also tend to decrease the effects of increased provisions.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "2808005a-0a17-48e8-8039-af0851d8e8cb",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.45,
        "x": 0.52,
        "y": 0.68
      },
      "kind": "list",
      "text": "UK banks all apply these measures and the majority reported an impact lower than 10bp under the transitional regime. For a few banks, the transitional arrangements result in nil or positive effects on CET1 ratio.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "d55837fd-048e-4bf8-90c1-2a8bc7c1aeb6",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "metric",
      "text": "CET1 ratio impact: 10bps",
      "attrs": null,
      "subkind": "primary",
      "toolName": "Quantification",
      "toolSlug": "quantification",
      "confidence": null,
      "componentId": "019dd951-c23e-726c-a787-4744cd9dbc01",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.45,
        "x": 0.52,
        "y": 0.23
      },
      "kind": "paragraph",
      "text": "Day one fully loaded impact mostly showed a decrease of less than 10bps. Most banks have reported a decrease of less than 10bps or an increase of 10-20 bps as the day one fully loaded impact. Only one bank has reported an increase over 50 bps.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "083afda1-d652-41c7-8bad-c3b3a01a6979",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.1,
        "w": 0.45,
        "x": 0.52,
        "y": 0.58
      },
      "kind": "paragraph",
      "text": "Day one impact with transitional arrangements: European banks have the ability to apply transitional arrangements and spread the impairment impact over a five-year period.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "5739ddee-14f2-4ce1-8c3d-d0e0fdd35482",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.8,
        "x": 0.05,
        "y": 0.13
      },
      "kind": "title",
      "text": "Estimate of the day one fully-loaded impact of IFRS 9 and impact on CET1 ratio",
      "attrs": null,
      "subkind": "action-title",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c6116116-5fe1-40fe-a685-85a12cc350c6",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.4,
        "x": 0.05,
        "y": 0.08
      },
      "kind": "title",
      "text": "1. Impact assessment – capital",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "98cd939c-6436-4711-b64e-0ee729349d05",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [
    {
      "metricRaw": "CET1 ratio impact",
      "numberRaw": "10bps",
      "numberKind": "plain",
      "actionTitle": null,
      "calloutText": "Day one fully loaded impact mostly showed a decrease of less than 10bps.",
      "numberScale": null,
      "numberValue": 10,
      "metricFamily": "rate_catchall",
      "numberCurrency": null
    }
  ],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 17,
      "from": 6,
      "beatId": "67b21e9f-5c17-4b2b-96fb-adcb462229ed",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Problem & Complication",
      "beatSlug": "consultants-gambit-problem-complication",
      "evidence": "The document presents data and analysis on impact assessment and provisions",
      "position": 1,
      "confidence": 0.8,
      "parentBeatName": "Complication",
      "parentBeatSlug": "complication"
    }
  ],
  "loops": [
    {
      "to": 17,
      "from": 6,
      "name": "Pattern Hunter",
      "slug": "02-pattern-hunter",
      "bestFor": "Time-pressed audiences, building consensus, when data is strong",
      "matchId": "8c791367-1b02-430e-8abe-431f85946ca1",
      "evidence": "The document presents data and analysis on impact assessment and provisions",
      "position": 0,
      "objective": "Understand impact assessment and provisions",
      "structure": "Evidence A -> Evidence B -> Evidence C -> Pattern/Conclusion",
      "confidence": 0.7,
      "description": "Group multiple pieces of evidence that together point to a pattern or conclusion"
    }
  ],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}