Disclosure Report of 35H

35H reports show how the ECL has been changed between the time window due to multiple attribution factors.

Disclosure reports 35H is the output of Attribution Analysis. This is the quantitative disclosure requirement as per IFRS 9. The report is designed in a manner that allows you to view it in either a simple format or a detailed one. The reporting lines are created with hierarchies that allow you to expand a reporting line to view the subsections, in a rolldown or rollup format. The rolldown format shows the roll forwards for every factor affecting the ECL, while the rollup view clubs many of these factors under major headers like Changes in risk parameters.

Business Benefit:

35H is one of the key disclosure reports for the IFRS 9.

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