Value adjustments and provisions for default risks
Name of survey
KWERA
Forms
KWx (Forms are only available in German and French)
Coverage
Survey of impaired loans, value adjustments for default risks and write-offs broken down by mortgage loans, other loans and COVID-19 loans. Additional breakdown of value adjustments into value adjustments for default risks of impaired loans and value adjustments for default risks of non-impaired loans. Breakdown by economic sector, headquarters or place of residence of clients in Switzerland or abroad.
Survey of the approach applied for recognising value adjustments for default risks of non-impaired loans (in accordance with art. 25 para. 1 FINMA Financial Reporting Ordinance) and the actual amount of provisions for default risks of off-balance-sheet transactions.
Survey of the approach applied for recognising value adjustments for default risks of non-impaired loans (in accordance with art. 25 para. 1 FINMA Financial Reporting Ordinance) and the actual amount of provisions for default risks of off-balance-sheet transactions.
Type of survey
Partial sample survey
Reporting institutions
Banks in Switzerland whose loans to domestic non-banks exceed CHF 280 million.
Reporting entity
Bank office
Frequency
Monthly
Deadline
20 days
Participants
Swiss Financial Market Supervisory Authority (FINMA)