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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account ML0010

Mortgage · M. Iyer · Borrower BR-40162 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹18,10,000

Stage

Stage 2 · lifetime, 120 months

DPD > 30 backstop · Staging policy v1

Model ECL

₹90,159

Bank reference

₹90,159

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, 120 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?

MORTGAGE_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	₹19,91,000	Valuation date	31 Mar 2027
Haircut	25.0%	Recovery lag	—
Recovery costs	—	Effective LGD	43.2%

5 · How was ECL calculated? Period contributions, discounted at the effective interest rate of 10.0%. 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	2.79%	2.79%	₹18,10,000	43.2%	0.909	₹19,804
Year 2 (Mar 28–Mar 29)	base	2.71%	5.49%	₹17,01,759	43.2%	0.826	₹16,455
Year 3 (Mar 29–Mar 30)	base	2.63%	8.13%	₹15,81,612	43.2%	0.751	₹13,516
Year 4 (Mar 30–Mar 31)	base	2.56%	10.69%	₹14,48,249	43.2%	0.683	₹10,937

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	MORTGAGE_LOAN v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹90,159 · difference ₹0 · within tolerance

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