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  • At which point in time should a risk be considered in the balance sheet and income statement?
  • How much provision should be considered?


FlexFinance Jabatix provides the following components as instruments for the configuration, simulation and consideration of risk provisions in financial statements:

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The result of the risk provision process in FlexFinance Jabatix are

  • Debit/credit entries and
  • Data marts

These data marts support detailled analyses, for example: 

Figure: Transfers between impairment stages (gross basis presentation)     



Figure:    Movements in allowances and provisions for credit losses