Interactive IFRS 9 Demo Tool

IFRS 9 Expected Credit Loss (ECL) Calculator

Estimate Expected Credit Loss provisions based on the IASB IFRS 9 international accounting standard framework.

Model Parameters

Adjust exposure, risk parameters, and stage classification below.

Exposure at Default (EAD)$10,000,000

Total outstanding gross carrying loan amount.

Probability of Default (PD %)4.5%

0.5% (Low Risk)15%30% (High Risk)

Loss Given Default (LGD %)45%

10% (High Collateral)45% (Unsecured)90% (Subordinated)

IFRS 9 Staging Classification

DEMO ONLY — NOT FOR AUDIT

Calculated Provision Output

Estimated ECL Provision

Selected Stage (Stage 1 — 12M) ECL Reserve

$202,500

(2.02% Provision Rate)

Portfolio Staging AllocationStandard Institutional Mix

Stage 1 (Performing — 80% EAD):$162,000

Stage 2 (Lifetime SICR — 15% EAD):$75,938

Stage 3 (Credit Impaired — 5% EAD):$40,500

TOTAL PORTFOLIO ECL PROVISIONCombined Stage 1 + Stage 2 + Stage 3 Reserve

$278,438

Total Gross Exposure (EAD)

$10,000,000

Portfolio Net Carrying Value

$9,721,563

Note: Real-world IFRS 9 modeling requires dynamic macroeconomic overlays, forward-looking scenarios, and calibrated PD/LGD risk curves.

How RiskINTEGRA Protects & Automates Your Provisions

In production, RiskINTEGRA connects directly to core banking databases, automatically ingests historical default parameters, applies multi-scenario macroeconomic weighting, and generates auditor-ready disclosures in minutes.