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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account RO0010

Other · B. Joshi · Borrower BR-40192 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹1,10,000

Stage

Stage 2 · lifetime, 36 months

DPD > 30 backstop · Staging policy v1

Model ECL

₹6,738

Bank reference

₹6,738

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, 36 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?

RETAIL_OTHER 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 14.0%. 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	3.28%	3.28%	₹1,10,000	100.0%	0.877	₹3,163
Year 2 (Mar 28–Mar 29)	base	3.17%	6.45%	₹78,323	100.0%	0.769	₹1,911
Year 3 (Mar 29–Mar 30)	base	3.07%	9.51%	₹41,893	100.0%	0.675	₹867

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	RETAIL_OTHER v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹6,738 · difference ₹-0 · within tolerance

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