Nay & Joe Risk and Tech Consulting
Nay & JoeRisk and Tech Consulting
Interactive IFRS 9 Demo Tool

IFRS 9 Expected Credit Loss (ECL) Calculator

Estimate Expected Credit Loss provisions based on the IASB IFRS 9 international accounting standard framework.

Model Parameters
Adjust reporting currency, exposure, risk parameters, and staging allocation below.
USD
$10,000,000

Total outstanding gross carrying loan amount in USD.

4.5%
0.5% (Low Risk)15%30% (High Risk)
45%
10% (High Collateral)45% (Unsecured)90% (Subordinated)
0.95
0.70 (High Discount Rate)0.95 (Standard EIR)1.00 (Undiscounted)
Portfolio Staging Allocation (%)Total: 100%
Stage 1 (Performing):80%
Stage 2 (Lifetime SICR):15%
Stage 3 (Credit Impaired):5%
5% (Automatically balanced)
DEMO ONLY — NOT FOR AUDIT
Calculated Provision Output
Estimated ECL Provision
Single Facility (Stage 1 — 12M) ECL Reserve
$192,375
(1.92% Provision Rate on $10,000,000)
Portfolio Staging AllocationSynchronized Staging Mix
Stage 1 (80% EAD — $8,000,000):$153,900
Stage 2 (15% EAD — $1,500,000):$72,141
Stage 3 (5% EAD — $500,000):$38,475
TOTAL PORTFOLIO ECL PROVISIONCombined Stage 1 + Stage 2 + Stage 3 Reserve (2.65%)
$264,516
Total Gross Exposure (EAD)

$10,000,000

Portfolio Net Carrying Value

$9,735,484

Note: Real-world IFRS 9 modeling requires dynamic macroeconomic overlays, forward-looking scenarios, and calibrated PD/LGD risk curves.
How RiskINTEGRA Protects & Automates Your Provisions

In production, RiskINTEGRA connects directly to core banking databases, automatically ingests historical default parameters, applies multi-scenario macroeconomic weighting, and generates auditor-ready disclosures in minutes.

FAQ & Knowledge Base

IFRS 9 Expected Credit Loss (ECL) FAQs

Technical accounting and risk modeling questions on IASB IFRS 9 guidelines.