SBP updates IFRS 9 rules for microfinance banks
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MG News | September 12, 2025 at 05:24 PM GMT+05:00
September 12, 2025 (MLN): The State Bank of
Pakistan (SBP) has revised the classification and provisioning requirements for
Microfinance Banks (MFBs) under the implementation of International Financial
Reporting Standard 9 (IFRS 9), according to a circular letter issued to the Presidents/Chief
Executives of all MFBs.
The updated instructions amend the Days Past Due (DPD)
mapping, as outlined in Annexure-C
of SBP’s IFRS 9 Application Instructions.
“Considering the revisions in classification and
provisioning requirements for MFBs, it has been decided to update the Days Past
Due (DPD) mapping,” the circular reads.
Other instructions on the matter issued previously will
remain unchanged, SBP added
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