(ȸ ̵) ȸ(IFRS) 9 ݿ ITý ࿡ .

26 ȿû ϰ 112 6100(ΰ ) ´.

̹ IFRS9 ȸ ݿ Ǵ ջ з ȸ о߿ ITý ڷ Ѵ.

ջ ϴ ߻սǸ սǸ ϰ ǰ, 4 з ü ǰ 3з ü ܼȭѴ. <׸1 ջ : (߻սǸ սǸ) >

׸1 ջ : (߻սǸ սǸ)

ƿ﷯ ȿ ׽Ʈ ȭ ׵ ұ޹ ȥϴ ¸ ܼȭ, ITýۿ ݿѴ.

̰ ݿ IFRS9 籸, ý , IFRS9 ý 籸 ⿡ ȴ.

ý ý ׽Ʈ ó Û¼ ׽Ʈ IFRS9 ÷¹«¿ ȸ IFRS9 2016⸻ 繫ǥ, 2017 1б 繫ǥ ȸå Û¼ ħ Ĺý Ì´.

IFRS9 籸 IFRS IL/EL ý о߿ Ѵ.

ÿ Ì° Ú·á°¡ , ڡƮ̵ ǽ, Å¡ Ʈ̵ ǽ, äǡƮ̵ ǽ, šƮ̵ǽ, Å¡, Ʈ̵ ǽ, , , ·Ʈ̵ ǽäǡȭԱ, 繫ȸ衤(), ELݡšοš, Ʈ̵ǽ÷¡¤¿Ü±È¯, Õ°, Ä¡/EIRͿϿ콺α ͸Ʈ IFRS ý Ì´.

IFRS9 RC(Risk Component) ý IFRS9 ý۵ Ѵٰ . <׸2 IFRS9 ݽý 籸 ǡ >

׸2 IFRS9 ݽý 籸 ǡ

̹ Ʈ 20 2ס6׿ ǰ SW и , Ŭ DBMS, νõ(Tuxedo), ִ(Anyframe), ÷(MiPlatform) и ̶ .

ƿ﷯ ȯ ߼ SI ġ ȴ.

ǰ 5ϱ.