• Arts
  • Language Services
  • Furniture
  • Educational Services
  • Private Equity
  • Event Management
  • Nonprofit / Foundation
  • Manufacturing
  • Information Technology
  • Human Resources
  • Hotels and Restaurants
  • Health Care & Pharmaceuticals
  • Media - Broadcast and Publishing
  • Engineering / Construction
  • Food Products, Beverages and Tobacco
  • Petroleum Industry
  • Wholesale and Retail Trade
  • Travel and Leisure
  • Transporting, Moving and Warehousing
  • Telecommunications
  • Security Services
  • Real Estate
  • Marketing and Public Relations
  • Energy
  • Finance
  • Consumer Goods
  • Law Companies
  • Consultancy
  • Architecture
  • Airlines


Financial reporting of European banks: benchmark study 2022

Company: MAZARS

What are the lessons learnt from the Covid-19 impact on Expected Credit Losses (ECL) of banks in Europe?

We have analysed the 2021 annual reports of 26 banks in 11 European countries to better understand the impact of Covid-19 on their expected credit losses and how it can help banks prepare as they face new challenges as a result of the war in Ukraine. This study is the fourth in its series and follows on our third edition of the report released in September 2021.


Discover our interactive report


A focus on Expected Credit Losses

The study mainly focuses on the ECL-related impacts and covers:

  • ECL charge impact of YE 2021 on the profit or loss and ECL allowances;
  • ECL allowances: changes in coverage ratios and allocation between stages;
  • Post-model adjustments/overlays;
  • Other topics, incl. Non-Performing loans, green finance disclosures, significant increase in credit risk (SICR) criteria analysis, first review of banks’ exposure to the war in Ukraine and more.


Vincent GuillardPartner - Paris, France

 +33 6 50 15 72 12 Send a message

Detailed profile

Nicolas MillotParis, France

 (+33) (0) 1 49 97 60 00 +33 6 67 67 32 01 Send a message

Detailed profile


Tags: Finance |

AmCham Corporate Patrons



Are you sure? Do you really want to delete this item?