The impact of the CRD on the leasing industry in plain language. Dr. Mathias Schmit. www.sagora.eu. 18 October 2007. Agenda. CRD: Impact on financial performance Business opportunities under the CRD Conclusions. FINANCIAL STABILITY. CAPITAL. SUPERVISION. DISCLOSURE.
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Dr. Mathias Schmit
18 October 2007
EU translation : IRB Guaranteed Residual Values or Bargain Option
lease exposures as the minimum lease payments under IAS 17
Guaranted residual value
Guarantee: conditions on the guarantor and on the guarantee
Actual calculation of capital requirement for leasing:
Major commitment in terms of cost of opportunity
Inappropriate compared to the risk incurred
Major step forward
Managing Risk in Leasing Business(Un)guaranteed Residual Values
100% * 8% * RV to be set aside over all the term of the lease
(100% /T) * 8% * RV
Substantial gains of capital and opportunity cost