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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account HL0010

Mortgage · B. Joshi · Borrower BR-40132 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹25,10,000

Stage

Stage 2 · lifetime, 180 months

DPD > 30 backstop · Staging policy v1

Model ECL

₹1,04,769

Bank reference

₹1,04,769

Difference

₹-0

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1 · Why this stage?

The account is 0 days past due, beyond the 30-day backstop in the staging policy. 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, lifetime horizon (Stage 2). 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	₹27,61,000	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%	₹25,10,000	42.9%	0.913	₹16,846
Year 2 (Mar 28–Mar 29)	base	1.68%	3.40%	₹24,34,078	42.9%	0.834	₹14,664
Year 3 (Mar 29–Mar 30)	base	1.65%	5.05%	₹23,50,183	42.9%	0.762	₹12,709
Year 4 (Mar 30–Mar 31)	base	1.63%	6.68%	₹22,57,480	42.9%	0.696	₹10,957

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 ₹1,04,769 · difference ₹-0 · within tolerance

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