ECL Workspace

← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account RF0010

Term · M. Iyer · Borrower BR-40342 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹50,10,000

Stage

Stage 2 · lifetime, 96 months

DPD > 30 backstop · Staging policy v1

Model ECL

₹1,10,955

Bank reference

₹1,10,955

Difference

₹0

Inspect calculation Compare with bank

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, 96 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?

RENT_FIN 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	₹55,11,000	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	1.31%	1.31%	₹50,10,000	43.2%	0.909	₹25,741
Year 2 (Mar 28–Mar 29)	base	1.29%	2.60%	₹45,87,552	43.2%	0.826	₹21,147
Year 3 (Mar 29–Mar 30)	base	1.27%	3.87%	₹41,18,634	43.2%	0.751	₹17,034
Year 4 (Mar 30–Mar 31)	base	1.26%	5.13%	₹35,98,135	43.2%	0.683	₹13,351

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	RENT_FIN v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹1,10,955 · difference ₹0 · within tolerance

Open comparison