The work deals with the valuation and representation in the financial statements, according to the international accounting standard IFRS 9, of Non Performing Loans (NPLs) held by financial intermediaries (art. 106, Testo Unico Bancario), subject to supervision by the Bank of Italy. In particular, the methods for determining and accounting for the effects deriving from the application of the amortised cost criterion and fair value are illustrated, starting from the definition of prospective cash flows, the in- ternal rate of return of the instrument and the main parameters and models for calculating fair value.
KEYWORDS: Non Performing Loans, Amortised Cost, Fair Value
Provaroni L. (2022), IFRS 9 – valutazione e rappresentazione in bilancio dei Non Performing Loans detenuti da intermediari finanziari ex art. 106 TUB, RIREA, 2, pp. 237-254. DOI: 10.17408/RIREALP050607082022
