Expected Credit Loss Trends Reports by Legal Entity
This is the first canvas under Expected Credit Loss Trends Reports. The pinned filters are enough to generate the report. The legal entity is a hierarchy-based dimension. This report will provide information on ECL-related measures at various IFRS 9 stages and the legal entity hierarchy levels. This canvas supports both Standalone and consolidated reports.
Figure 7-163 Available Legal Entity Node
To generate the below reports following dimensions are used: As of date, Modelling Set, ECL and Amortization Process, Consolidation Type, Legal Entity Node, and Reporting Currency Name.
The following set of reports are generated with the flag as Standalone.
Allowance Trends by Legal Entity
This report displays Allowance in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-164 Allowance Trends by Legal Entity
Figure 7-165 Allowance Trends by Legal Entity
Provision Trends by Legal Entity
This report displays Provision in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-166 Provision Trends by Legal Entity
Figure 7-167 Provision Trends by Legal Entity
ECL Trends by Legal Entity
This report displays ECL in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-168 ECL Trends by Legal Entity
Figure 7-169 ECL Trends by Legal Entity
EAD Trends by Legal Entity
This report displays EAD in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-170 EAD Trends by Legal Entity
Figure 7-171 EAD Trends by Legal Entity
Impairment Gain/Loss Trends by Legal Entity
This report displays Impairment Gain/Loss in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-172 Impairment Gain/Loss Trends by Legal Entity
The following set of reports are generated with the flag as Consol.
Figure 7-173 Allowance Trends by Legal Entity
Figure 7-174 Allowance Trends by Legal Entity
Figure 7-175 Provision Trends by Legal Entity
Figure 7-176 Provision Trends by Legal Entity
Figure 7-177 ECL Trends by Legal Entity
Figure 7-178 ECL Trends by Legal Entity
Figure 7-179 EAD Trends by Legal Entity
Figure 7-180 EAD Trends by Legal Entity
Figure 7-181 Impairment Gain/Loss Trends by Legal Entity
ECL Adjustment Trends by Legal Entity
Figure 7-182 ECL Adjustment Trends by Legal Entity
- For New Accounts: The adjustment is equal to the Final ECL of the current period.
- For Existing Accounts: The adjustment is calculated as the difference between the Final ECL of the current period and the Final ECL of the previous period.