ECL Framework
RBI Ind AS 109 — Expected Credit Loss configuration
Live ECL Dashboard
Last calculated: Never
Total ECL
...
Total Exposure
...
Coverage Ratio
...
ECL by Stage
No data
IFRS 9 Stage Flow
Ind AS 109 three-stage impairment model
12-month ECL
0–30 DPD
Lifetime ECL
31–90 DPD
Lifetime ECL (impaired)
90+ DPD
Stage Migration Flow
Sankey visualization of stage transitions
Stage Migration Flow
DPD Backstops & SICR Triggers
Quantitative staging criteria
Days past due threshold for transfer to Stage 2
Days past due threshold for transfer to Stage 3 (NPA)
SICR trigger: PD increase ≥ 2.5× origination PD
Internal rating downgrade notches for SICR trigger
SMA Classification
RBI SMA-to-Stage mapping (auto-computed from DPD)
| Category | DPD Range | Stage | Description |
|---|---|---|---|
| SMA-0 | 1–30 days | 1 | Principal/interest overdue 1-30 days |
| SMA-1 | 31–60 days | 2 | Principal/interest overdue 31-60 days |
| SMA-2 | 61–90 days | 2 | Principal/interest overdue 61-90 days |
| NPA | 91–∞ days | 3 | Non-performing asset (90+ DPD) |
Qualitative SICR Triggers
Non-quantitative indicators of significant increase in credit risk
Restructured Account
Account has been restructured under RBI guidelines
Fraud Suspected
Account flagged for suspected fraud
Wilful Default
Borrower classified as wilful defaulter
Sector Under Stress
Borrower belongs to RBI-identified stressed sector
Key Management Change
Significant change in borrower management or promoters
RBI Directive
Specific RBI directive applicable to the account
Stage 1 — Product-wise Prudential Floors
RBI product category minimum ECL rates (%)
| Product Category | Stage 1 Floor (%) | Stage 2 Floor (%) |
|---|---|---|
| Farm Credit / Agriculture | ||
| Individual Housing | ||
| MSME | ||
| CRE — Residential | ||
| CRE — Commercial | ||
| Unsecured Retail | ||
| Other Loans |
Stage 3 — Asset Classification Floors
RBI minimum provisioning rates by asset classification (%)
| Classification | Secured (%) | Unsecured (%) |
|---|---|---|
| Sub-Standard | ||
| Doubtful I (1-2 yrs) | ||
| Doubtful II (2-4 yrs) | ||
| Doubtful III (4+ yrs) | ||
| Loss |
Floor Progression
Secured vs. unsecured floor comparison
PD Estimation
Probability of default model parameters
Minimum historical data for PD estimation (RBI: min 5 years)
LGD Estimation
Loss given default model parameters
Percentage of Stage 3 accounts that return to performing
Collateral Haircuts
LGD adjustment by collateral type
| Collateral Type | Haircut (%) |
|---|---|
| Residential Property | |
| Commercial Property | |
| Plant & Machinery | |
| Inventory | |
| Receivables | |
| Fixed Deposits | |
| Gold | |
| Government Securities |
EAD & Discount Rate
Exposure and discounting parameters
Percentage of undrawn commitments expected to be drawn at default
Macroeconomic Scenario Weights
Probability-weighted scenario weights must sum to 100%