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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account ED0005

Education · B. Joshi · Borrower BR-40172 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹4,05,000

Stage

Stage 2 · lifetime, 84 months

PD deterioration · Staging policy v1

Model ECL

₹85,517

Bank reference

₹85,517

Difference

₹-0

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1 · Why this stage?

12-month PD rose beyond the configured relative/absolute thresholds against origination PD. Evidence: seed_loan_master.csv, 31 Mar 2027.

2 · What exposure was used?

Contractual amortising schedule, 84 months remaining. EAD at each period is the expected outstanding balance after scheduled repayments; no undrawn commitment on this facility.

3 · What default risk was used?

EDUCATION_LOAN v1 v1, rating grade B, lifetime horizon (Stage 2). Marginal default probability per period, conditioned on each scenario.

4 · What recoveries were assumed? Workout LGD v1 — unsecured.

Recovery assumptions
Assumption	Value	Assumption	Value
Collateral valuation	₹0	Valuation date	31 Mar 2027
Haircut	100.0%	Recovery lag	—
Recovery costs	—	Effective LGD	100.0%

5 · How was ECL calculated? Period contributions, discounted at the effective interest rate of 11.5%. Base scenario shown; weighted result below.

Period contributions to expected credit loss
Period	Scen.	Marginal PD	Cum. PD	EAD	LGD	Discount	ECL contrib.
Year 1 (Mar 27–Mar 28)	base	6.96%	6.96%	₹4,05,000	100.0%	0.897	₹25,263
Year 2 (Mar 28–Mar 29)	base	6.47%	13.43%	₹3,65,471	100.0%	0.804	₹19,024
Year 3 (Mar 29–Mar 30)	base	6.02%	19.45%	₹3,21,000	100.0%	0.721	₹13,944
Year 4 (Mar 30–Mar 31)	base	5.60%	25.05%	₹2,70,971	100.0%	0.647	₹9,822

Traceability

Where each input came from
Input	Source
Outstanding balance	seed_loan_master.csv · 31 Mar 2027
Days past due / rating	seed_loan_master.csv · 31 Mar 2027
Collateral value	seed_loan_master.csv · 31 Mar 2027
PD parameters	EDUCATION_LOAN v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹85,517 · difference ₹-0 · within tolerance

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