IFRS 9 & Credit Risk Resources

IFRS 9 Audit Trail: What Regulators Expect and How to Build One

When regulators review your IFRS 9 provisioning process, they ask how you got to your ECL number. An immutable audit trail is your answer.

IFRS 9 Stage 1, 2 and 3 Classification: A Practical Guide

Learn how to classify loans under IFRS 9 three-stage impairment model. Stage 1 (performing), Stage 2 (SICR), Stage 3 (credit-impaired) explained with examples.

Expected Credit Loss Calculation: PD × LGD × EAD Explained

Step-by-step guide to calculating Expected Credit Loss under IFRS 9. How PD, LGD and EAD parameters work and how to apply the formula correctly.

SICR Indicators Under IFRS 9: What Triggers Stage 2?

Significant Increase in Credit Risk (SICR) is the key trigger for Stage 2 classification. This guide covers all SICR indicators per IFRS 9 §B5.5.17.

IFRS 9 Stress Testing: How to Model ECL Under Adverse Scenarios

How to run PD and LGD shocks on your loan portfolio to estimate ECL impact under mild, moderate and severe stress scenarios.

Why Your Loan Portfolio Needs an Immutable Audit Trail

Regulators expect full documentation of ECL classification decisions. Learn what an IFRS 9 audit trail must contain and how to implement one.