Author: Aksel HADDAD
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Can AI bank the 1.3 billion adults the system forgot?
Mobile banked the easy part: 79% of adults now hold an account. 1.3 billion remain outside. What AI actually unlocks — alternative scoring, cost to serve, the language barrier — and the bias it risks automating at scale.
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Becoming an IOBSP in France: The Complete Guide to ORIAS Registration (2026)
Categories, professional capacity levels, insurance thresholds, ACPR-approved associations and training routes: what registering as a credit intermediary with ORIAS actually requires in 2026.
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Basel III Supervision: PD, LGD, RWA, VaR and the Output Floor, with a Worked Banking Case
What applies in 2026 under CRR3, and a full banking case: computing supervisory parameters across credit and counterparty risk, market risk and operational risk, through to the output floor’s effect on the CET1 ratio.
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Measuring IS Effort: IFPUG, COSMIC and the ISO Standards, with a Worked Banking Case Study
The two reference methods in functional size measurement — IFPUG (ISO/IEC 20926) and COSMIC (ISO/IEC 19761) — their counting rules and the ISO/IEC 14143 framework, applied to a credit origination module measured twice.
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Earned Value Management: the formulas, and a full worked case study
PV, EV, AC, CPI, SPI, EAC: the mechanics of earned value management applied to a full worked case, migrating a lending module to a new core banking platform.
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VUCA and BANI: two lenses for reading instability
VUCA and BANI are two acronyms coined thirty years apart to name unstable environments. Mixing them up skews the diagnosis.
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IFRS and banks: what applies since January 2026, and what is decided before November
Three sets of IFRS amendments have applied to banks since 1 January 2026, IFRS 18 has entered its comparative year, and the IASB has extended the Risk Mitigation Accounting consultation to 30 November 2026.
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Portfolio governance: PMI opens its consultation, ISO publishes two standards
PMI opened the ANSI comment period on its portfolio standard on 24 July 2026. ISO published two new texts in 2026: earned value, and post-closure evaluation.
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EMIR 3 active account: the first submission is in, and it changes the routine
The first active account submission fell due on 31 July 2026. Reporting is now semi-annual, and ESMA has begun measuring the effect of the regime.
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ISO/IEC 27001 and 42001: one management system, two perimeters
Both standards share the same backbone. What 42001 adds, what certification proves — and what it does not prove under the EU AI Act.