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Kit Kreditanalyse

Kreditvorlage, Ratingbegründung, Prüfung der Sicherheitenbewertung, jährliche Kreditüberprüfung, Sanierungsplan für Problemkredite und ECL-Methodik.

Schritt 1

Evaluierung und Sicherheit

  1. Credit Memo Template (Lender Credit Application, DSCR, RAROC)

    Vollständig

    Lender credit application: borrower, structure, financials, downside cases, DSCR, leverage, guarantees, covenants, rating, EL, RAROC, ESG, approval

    EBA/GL/2020/06 loan origination; CRR3 IRB floors

  2. Credit Rating Rationale Template (Obligor and Facility Rating, PD, LGD)

    Vollständig

    Internal rating file: master scale, scorecard, grade mapping, peers, drivers, override log, group and country, LGD, CCF, EAD, triggers

    CRR Arts 169-178 (as amended by CRR3); EBA/GL/2017/16

  3. Collateral Valuation Review Template (CRR Art. 208, 229, EBA)

    Vollständig

    Bank review of a property valuation: valuer independence, method and evidence, findings, haircuts, LTV and CRM eligibility, monitoring and revaluation

    CRR Arts 208, 229; EBA/GL/2020/06 Section 7; EBA/GL/2018/06 Section 9; 12 CFR 34 Subpart C

  4. Covenant Compliance Certificate Template (Leverage, Interest Cover, DSCR)

    Vollständig

    Borrower covenant certificate: definitions by clause, leverage, interest cover, DSCR, liquidity, capex, EBITDA bridge, headroom, guarantor coverage, ratchet

    Facility agreement practice (LMA/LSTA forms by name only)

  5. Bond Credit Analysis Template (Investor Credit Memo)

    Vollständig

    Investor bond credit view: internal rating, business risk, ratios, stress, liquidity, recovery waterfall, covenants, yield, duration, spread vs expected loss

    EU CRA Regulation 1060/2009 Art. 5a; CRD (Directive 2013/36/EU) Art. 77; Dodd-Frank s.939A
Schritt 2

Überwachung

  1. Annual Credit Review Template (Covenant Monitoring, Early Warning, Watch List)

    Vollständig

    Lender periodic review: utilisation, performance vs case, covenant recalculation, EWIs, watch list, rating, IFRS 9 stage, refinancing, actions

    EBA/GL/2020/06 section 8; CRR Art. 173; SR 20-13
Schritt 3

Angebot und Schätzung

  1. Problem Loan Workout Plan Template (EBA NPE and Forbearance, CRR)

    Vollständig

    Distressed borrower plan: causes, viability and DSCR sizing, option NPVs, term sheet, forbearance/NPE/default tests, stage 3 allowance, milestones

    CRR Arts 47a-47c, 178; EBA/GL/2018/06; EBA/GL/2016/07; SR 23-5
Schritt 4

Review und Governance

  1. Expected Credit Loss Methodology Template (IFRS 9, CECL)

    Vollständig

    ECL methodology: scope, governance, segmentation, default, staging and SICR, PD x LGD x EAD x discount example, scenarios and weights, overlays, CECL

    IFRS 9 section 5.5 (names only); FASB ASC 326; EBA/GL/2017/06