35H

The attribution analysis also caters to the quantitative disclosure requirements of 35H, as per IFRS 7. This is adjusted in more details for the IFRS 9 disclosure. This report shows the roll forward of Expected Credit Loss, from the beginning period balance, through the various parameters/values affecting the ECL to the ending balances of the current period. This report is designed to allow the user to view it in either a simple or detailed format. The reporting lines are created with hierarchies that allow the user to expand a particular reporting line to view the sub-sections, in a roll-down/roll-up format. The roll-down format shows the roll forwards for each factor affecting the ECL, while the roll-up view clubs many of these factors under major headers such as Model/Risk Parameters.

Figure 6-268 35H Report

Figure 6-269 35H Report - Expanded Changes in Model or Risk Parameters