ECL Workspace

← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account ED0012

Education · I. Sundaram · Borrower BR-40179 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹4,12,000

Stage

Stage 2 · lifetime, 84 months

PD deterioration · Staging policy v1

Model ECL

₹86,995

Bank reference

₹86,995

Difference

₹-0

Inspect calculation Compare with bank

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%	₹4,12,000	100.0%	0.897	₹25,700
Year 2 (Mar 28–Mar 29)	base	6.47%	13.43%	₹3,71,788	100.0%	0.804	₹19,353
Year 3 (Mar 29–Mar 30)	base	6.02%	19.45%	₹3,26,549	100.0%	0.721	₹14,185
Year 4 (Mar 30–Mar 31)	base	5.60%	25.05%	₹2,75,655	100.0%	0.647	₹9,992

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 ₹86,995 · difference ₹-0 · within tolerance

Open comparison