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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account HL0008

Mortgage · G. Reddy · Borrower BR-40130 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹25,08,000

Stage

Stage 1 · 12-month

No SICR trigger · Staging policy v1

Model ECL

₹19,167

Bank reference

₹19,167

Difference

₹0

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1 · Why this stage?

No significant increase in credit risk identified. Evidence: seed_loan_master.csv, 31 Mar 2027.

2 · What exposure was used?

Contractual amortising schedule, 180 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?

HOME_LOAN v1 v1, rating grade B, 12-month horizon (Stage 1). Marginal default probability per period, conditioned on each scenario.

4 · What recoveries were assumed? Workout LGD v1 — secured by property.

Recovery assumptions
Assumption	Value	Assumption	Value
Collateral valuation	₹27,58,800	Valuation date	31 Mar 2027
Haircut	25.0%	Recovery lag	—
Recovery costs	—	Effective LGD	42.9%

5 · How was ECL calculated? Period contributions, discounted at the effective interest rate of 9.5%. 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	1.71%	1.71%	₹25,08,000	42.9%	1.000	₹18,432

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	HOME_LOAN v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹19,167 · difference ₹0 · within tolerance

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