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← AccountsExample BankReporting date31 Mar 2027RunQ4 FY27 reportingCalculated

Account TM0002

Term · J. Varghese · Borrower BR-40274 · Reporting date 31 Mar 2027 · Run 01

Outstanding balance

₹20,02,000

Stage

Stage 2 · lifetime, 60 months

PD deterioration · Staging policy v1

Model ECL

₹1,70,035

Bank reference

₹1,56,432

Difference

₹13,603

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1 · Why this stage?

12-month PD rose beyond the configured relative/absolute thresholds against origination PD. Evidence: seed_loan_master.csv, 31 Mar 2027.

2 · What exposure was used?

Contractual amortising schedule, 60 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?

TEXTILE_MANMADE 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	₹22,02,200	Valuation date	31 Mar 2027
Haircut	25.0%	Recovery lag	—
Recovery costs	—	Effective LGD	43.8%

5 · How was ECL calculated? Period contributions, discounted at the effective interest rate of 11.0%. 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	7.91%	7.91%	₹20,02,000	43.8%	0.901	₹62,499
Year 2 (Mar 28–Mar 29)	base	7.29%	15.20%	₹16,86,866	43.8%	0.812	₹43,687
Year 3 (Mar 29–Mar 30)	base	6.71%	21.91%	₹13,33,915	43.8%	0.731	₹28,660
Year 4 (Mar 30–Mar 31)	base	6.18%	28.09%	₹9,38,611	43.8%	0.659	₹16,730

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	TEXTILE_MANMADE v1 v1
LGD parameters	Workout LGD v1

Borrower exposures

No other exposures for this borrower.

Reconciliation

Bank reference ECL ₹1,56,432 · difference ₹13,603 · outside tolerance

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