Expected Credit Loss Overview by Legal Entity
This is the first canvas under the Expected Credit Loss Overview Reports. The pinned filters at the top of this canvas are enough to generate the report. The legal entity is a hierarchy-based dimension. This report provides information on ECL-related measures at various IFRS 9 stages and at the legal entity hierarchy levels. This canvas supports both Standalone and consolidated reports.
Figure 6-82 ECL Overview
- Reporting currency
- Count of Accounts
- Allowance
- Provision
- ECL
- Total Carrying Amount
- Total Undrawn Amount
- Exposure at Default (EAD)
Figure 6-83 Available Legal Entity Node
This label shows the list of legal entity nodes which the user should select for the consolidated reports. This label is dynamic based on the legal entity selected in the respective modelling set.
To generate the below reports following dimensions are used: As of date, Modelling Set, Consolidation Type, Legal Entity Hierarchy Name, Legal Entity Node, and Reporting Currency Name.
The following set of reports are generated with the flag as Standalone.
Allowance Stage Wise Overview by Legal Entity
Figure 6-84 Allowance Stage Wise Overview by Legal Entity
Figure 6-85 Allowance Stage Wise Overview by Legal Entity
Provision Stage Wise Overview by Legal Entity
This report displays Provision in both absolute and percentage terms across IFRS 9 Stages.
Figure 6-86 Provision Stage Wise Overview by Legal Entity
Figure 6-87 Provision Stage Wise Overview by Legal Entity
ECL Stage Wise Overview by Legal Entity
This report displays ECL in both absolute and percentage terms across IFRS 9 Stages.
Figure 6-88 ECL Stage Wise Overview by Legal Entity
Figure 6-89 ECL Stage Wise Overview by Legal Entity
EAD Stage Wise Overview by Legal Entity
This report displays EAD in both absolute and percentage terms across IFRS 9 Stages.
EAD Stage Wise Overview by Legal Entity
Figure 6-90 EAD Stage Wise Overview by Legal Entity
Figure 6-91 EAD Stage Wise Overview by Legal Entity
ECL Stage Wise Overview based on Account Classification by Legal Entity Hierarchy
This report displays ECL in both absolute and percentage terms across account classifications.
Figure 6-92 ECL Stage Wise Overview based on Account Classification by Legal Entity Hierarchy
Figure 6-93 ECL Stage Wise Overview based on Account Classification by Legal Entity Hierarchy
Impairment Gain/Loss Overview by Legal Entity
This report displays Impairment Gain/Loss in both absolute and percentage terms across IFRS 9 Stages.
Figure 6-94 Impairment Gain/Loss Overview by Legal Entity
Stage Reassignment by Legal Entity
This report displays how many accounts override for the given “As of Date”
Figure 6-95 Stage Reassignment by Legal Entity
Expected Credit Loss Reassignment by Legal Entity
This report displays how much percentage change in ECL due to the override feature. The formula for percentage change is as follows: % change = (Post-stage ECL- Pre-stage ECL)/ Pre-stage ECL
Figure 6-96 Expected Credit Loss Reassignment by Legal Entity
The following set of reports are generated with the flag as Consol.
Figure 6-97 Allowance Stage Wise Overview by Legal Entity
Figure 6-98 Allowance Stage Wise Overview by Legal Entity
Figure 6-99 Provision Stage Wise Overview by Legal Entity
Figure 6-100 Provision Stage Wise Overview by Legal Entity
Figure 6-101 ECL Stage Wise Overview by Legal Entity
Figure 6-102 ECL Stage Wise Overview by Legal Entity
Figure 6-103 EAD Stage Wise Overview by Legal Entity
Figure 6-104 EAD Stage Wise Overview by Legal Entity
Figure 6-105 ECL Stage Wise Overview based on Account Classification by Legal Entity Hierarchy
Figure 6-106 ECL Stage Wise Overview based on Account Classification by Legal Entity Hierarchy
Figure 6-107 Impairment Gain/Loss Overview by Legal Entity
Figure 6-108 Stage Reassignment by Legal Entity
Figure 6-109 Expected Credit Loss Reassignment by Legal Entity
