ECL Compliance Dashboard
RBI Ind AS 109 / Basel III — April 2027 readiness tracker — live data
Ind AS 109 Go-Live Countdown
Draft Directions — Scheduled Commercial Banks — Asset Classification, Provisioning & Income Recognition
Weighted Readiness
46%
12/48 items complete
12
Complete
17
In Progress
3
At Risk
16
Not Started
Live Model & ECL Metrics
Real-time data from scoring, ECL engine, and drift monitoring
ECL Summary
Stage Distribution
Champion Model
No champion deployed
Scoring Activity
Model Drift
No drift data
Validation Gates
Model quality thresholds — pass/fail per gate
No gate results yet — click "Run Gates" to validate
Backtest Results
Model discriminatory power and calibration
No backtest results yet — click "Run Backtest" to validate model
Compliance Checklist by Domain
All RBI ECL preparation requirements — click to expand
Minimum 5-year historical data (PD & LGD)
CRITICALGranular data on defaults, recoveries, workout costs spanning at least one full credit cycle
Data lineage & version control
Documented data lineage for all model inputs with version-controlled datasets
GL reconciliation automation
Automated reconciliation of model outputs to general ledger entries
Off-balance sheet exposure data
Capture guarantees, undrawn commitments, sanctioned but undisbursed limits for EAD computation
Collateral valuation histories
Recovery timelines, workout costs, liquidation histories for LGD estimation
PD model development & calibration
CRITICALProbability of Default models with min floor of 0.05%, calibrated to current macro conditions
LGD model with regulatory backstops
CRITICALLoss Given Default model with backstops: 65% secured, 70% unsecured, 45% Basel-eligible
EAD model including off-balance sheet
CRITICALExposure at Default model with credit conversion factors for undrawn commitments
ECL calculation engine (PD x LGD x EAD)
CRITICALProbability-weighted ECL computation across multiple scenarios, stage-wise
Portfolio segmentation framework
Risk-differentiated segmentation by product, sector, geography
PD term structure / survival curves
Multi-year PD term structures for lifetime ECL computation (Stage 2 & 3)
Multiple forward-looking scenarios defined
CRITICALMinimum base, optimistic, pessimistic scenarios with GDP, inflation, unemployment
Probability weights assigned & documented
CRITICALBoard-approved probability weights for each macroeconomic scenario
Stress testing under RBI scenarios
ECL outputs under baseline and stressed macro conditions per ICAAP
Sensitivity analysis (PD/LGD bumps)
What-if analysis showing ECL sensitivity to parameter changes
Reverse stress testing capability
Identify break-even scenarios that would breach provisioning thresholds
Board-approved ECL policy document
CRITICALComprehensive policy covering model architecture, assumptions, staging criteria, scenario design
Three lines of defense established
CRITICAL1st: business/model owners, 2nd: independent risk/MRM, 3rd: internal audit
Independent Validation Unit (IVU)
CRITICALIVU with ECL skills, reporting to Board-level committee
Model Risk Committee (MRC) constituted
CRO/CFO-chaired quarterly committee reviewing dashboards, overrides, validation
Model inventory maintained
Complete inventory of all approved models with version tracking
Pre-deployment validation completed
CRITICALIndependent validation with quantifiable metrics before production deployment
Annual backtesting framework
CRITICALDiscriminatory power and calibration accuracy evaluation
SR 11-7 model cards generated
Structured model documentation: purpose, methodology, performance, limitations
Compliance sign-off tracking
Recorded sign-offs by authorized signatories with role, decision, timestamp
Hash-chained audit trail
CRITICALTamper-evident logging of all model events with SHA-256 chain
Regulatory report generation
Full regulatory reports in Markdown + JSON with portfolio, capital, ECL, validation
ECL-specific disclosure report
Stage-wise ECL breakdown with coverage ratios, exposure distribution
Capital adequacy reporting
CAR, CET1, Tier 1 ratios with Basel III minimum compliance check
Prescribed disclosure formats (Annexure 4)
Stage-wise reconciliations, macro assumptions, CET1 transitional schedule
Configuration persistence (UI → backend)
All UI configuration pages connected to backend storage
Model version management
Unique version IDs with date, reason, approval record
Shadow/parallel ECL run capability
Ability to run ECL alongside existing IRACP provisioning during transition
Model performance monitoring dashboard
Drift detection, PSI/CSI tracking, performance degradation alerts
Early Warning System (EWS) integration
RBI-aligned EWS with 35+ signals across 8 categories
CET1 impact assessment completed
CRITICALEstimated one-time provisioning impact and CET1 adjustment
Transitional glide path planning (2027-2031)
Declining CET1 add-back: 100% → 75% → 50% → 25% → 0%
Dual reporting readiness (IRACP + ECL)
Parallel reporting capability during transition period
Gap Analysis & Remediation Priority
19 items need attention — 7 critical
Critical Priority (7)
ECL calculation engine (PD x LGD x EAD)
Probability-weighted ECL computation across multiple scenarios, stage-wise
Draft Directions §5Action required: Initiate model development workstream
Board-approved ECL policy document
Comprehensive policy covering model architecture, assumptions, staging criteria, scenario design
Draft Directions §8.1At risk: Escalate to ECL Oversight Committee for resolution
Three lines of defense established
1st: business/model owners, 2nd: independent risk/MRM, 3rd: internal audit
MRM Draft §3At risk: Escalate to ECL Oversight Committee for resolution
Independent Validation Unit (IVU)
IVU with ECL skills, reporting to Board-level committee
MRM Draft §5Action required: Initiate governance & validation workstream
Pre-deployment validation completed
Independent validation with quantifiable metrics before production deployment
MRM Draft §5.1Action required: Initiate governance & validation workstream
Annual backtesting framework
Discriminatory power and calibration accuracy evaluation
MRM Draft §5.3Action required: Initiate governance & validation workstream
CET1 impact assessment completed
Estimated one-time provisioning impact and CET1 adjustment
Draft Directions §13At risk: Escalate to ECL Oversight Committee for resolution
High Priority (9)
Off-balance sheet exposure data
Capture guarantees, undrawn commitments, sanctioned but undisbursed limits for EAD computation
Draft Directions §6.3Action required: Initiate data infrastructure workstream
PD term structure / survival curves
Multi-year PD term structures for lifetime ECL computation (Stage 2 & 3)
Draft Directions §6.1Action required: Initiate model development workstream
Stress testing under RBI scenarios
ECL outputs under baseline and stressed macro conditions per ICAAP
Draft Directions §9Action required: Initiate macro scenarios workstream
Model Risk Committee (MRC) constituted
CRO/CFO-chaired quarterly committee reviewing dashboards, overrides, validation
MRM Draft §3.2Action required: Initiate governance & validation workstream
Prescribed disclosure formats (Annexure 4)
Stage-wise reconciliations, macro assumptions, CET1 transitional schedule
Draft Directions Annexure 4Action required: Initiate audit & reporting workstream
Model version management
Unique version IDs with date, reason, approval record
MRM Draft §4.3Action required: Initiate it systems & transition workstream
Shadow/parallel ECL run capability
Ability to run ECL alongside existing IRACP provisioning during transition
Industry best practiceAction required: Initiate it systems & transition workstream
Transitional glide path planning (2027-2031)
Declining CET1 add-back: 100% → 75% → 50% → 25% → 0%
Draft Directions §13Action required: Initiate capital transition workstream
Dual reporting readiness (IRACP + ECL)
Parallel reporting capability during transition period
Draft Directions §14Action required: Initiate capital transition workstream
Medium Priority (3)
GL reconciliation automation
Automated reconciliation of model outputs to general ledger entries
Draft Directions §10.1Action required: Initiate data infrastructure workstream
Compliance sign-off tracking
Recorded sign-offs by authorized signatories with role, decision, timestamp
Draft Directions §8.4Action required: Initiate governance & validation workstream
Configuration persistence (UI → backend)
All UI configuration pages connected to backend storage
Action required: Initiate it systems & transition workstream
Live Platform Readiness
0/12 subsystems operational — event-driven updates via SSE
Run ECL to activate
No model validated yet
No backtest run yet
No audit events recorded
No sign-offs yet
Need min 3 scenarios
Save from ECL Framework page
Save from EWS Framework page
Save from Validation page
No champion model
Needs scoring data to activate
Reconnecting...
Sign-Off Workflow
0 sign-offs recorded
Audit Trail
0 total events — last 20 shown
Stress Testing
0 saved scenarios
Regulatory Timeline
Key RBI circulars and milestones
Jan 16, 2023
Oct 4, 2023
Aug 5, 2024
Oct 7, 2025
Aug-Nov 2025
April 1, 2027
March 31, 2031 (CET1 add-back: 100% → 0%)
RBI Prudential Floors (Annexure 2)
Product-wise minimum provisioning rates — from ECL config
| Product Category | Stage 1 | Stage 2 |
|---|---|---|
| Farm Credit / Agriculture | 0.25% | 1.5% |
| Individual Housing | 0.25% | 1.5% |
| MSME | 0.25% | 1.5% |
| CRE — Residential | 0.75% | 1.5% |
| CRE — Commercial | 1.00% | 1.5% |
| Unsecured Retail | 1.00% | 5.0% |
| Other Loans | 0.40% | 1.5% |
Stage 3 Floors
| Classification | Secured | Unsecured |
|---|---|---|
| Sub-Standard | 15% | 25% |
| Doubtful I (1-2 yrs) | 25% | 100% |
| Doubtful II (2-4 yrs) | 40% | 100% |
| Doubtful III (4+ yrs) | 100% | 100% |
| Loss | 100% | 100% |
CET1 Transitional Glide Path
Declining add-back to CET1 capital over 4 years
Difference between ECL on April 1, 2027 and IRACP provisions on March 31, 2027 is added back to CET1 on a declining basis. Estimated system-wide impact: INR 60,000 crores | PSBs: 60-90 bps | Private banks: 20-50 bps.
Applicability Scope
Entities covered under Draft Directions
Covered (April 2027)
- Public Sector Banks (SBI, PNB, BOB, etc.)
- Private Sector Banks (HDFC, ICICI, Axis, etc.)
- Foreign Banks operating in India
- AIFIs (NABARD, SIDBI, NHB, EXIM Bank)
Excluded (for now)
- Small Finance Banks (SFBs)
- Payment Banks
- Regional Rural Banks (RRBs)
Shadow ECL runs recommended for excluded entities
Backtest Results Dashboard
Confusion Matrix
Backtest classification — 5,000 samples
847
TP
41
FN
63
FP
4049
TN
ROC Curves — Multi-Model
Backtest discrimination: PD AUC 0.872 | LGD AUC 0.814
Calibration Plot
Predicted vs. observed default rates — Brier Score 0.062
Stress Testing Dashboard
Stress Test Heatmap
ECL impact (% increase) by segment and scenario
| Segment | Base | Mild Downside | Downside | Severe | Extreme |
|---|---|---|---|---|---|
| Home Loans | +0.3% | +0.8% | +1.2% | +2.1% | +3.8% |
| Personal Loans | +0.5% | +1.4% | +3.2% | +6.8% | +12.1% |
| MSME | +0.8% | +2.1% | +4.8% | +10.3% | +18.6% |
| Corporate | +0.6% | +1.6% | +3.6% | +8.1% | +14.2% |
| Agriculture | +1.2% | +3.4% | +7.2% | +15.1% | +28.4% |
| Credit Cards | +0.9% | +2.8% | +5.9% | +12.4% | +22.3% |
VaR Fan Chart
ECL projection confidence intervals (INR Cr) — 12-month horizon
ECL Bridge Chart
ECL movement drivers (INR Cr) — opening to closing
Stage Migration Sankey
Exposure flow between IFRS 9 stages (% of portfolio)
Coverage Ratios by Product & Stage
Provisioning coverage rates (%) — Stage 1, 2, 3
Exposure Concentration
Exposure Treemap
Portfolio exposure concentration by segment
Concentration Sunburst
Borrower concentration — tier and sector breakdown
Monitoring
Model Performance Control Chart
AUC monitoring with 3-sigma control limits (Shewhart chart)
PSI Breakdown — Waterfall
Feature-level PSI contributions to total model stability index