7.7.2 Expected Credit Loss Trends Reports by Organization Unit
This is the second canvas under Expected Credit Loss Trends Reports. The pinned filters are enough to generate the report. The organization unit is a hierarchy-based dimension. This report will provide information on ECL-related measures at various IFRS 9 stages and the organization unit hierarchy levels. This canvas supports both Standalone and consolidated reports.
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.
Allowance Trends by Organization Unit
This report displays Allowance in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-183 Allowance Trends by Organization Unit
Allowance Trends by Organization Unit
Figure 7-184 Allowance Trends by Organization Unit
Provision Trends by Organization Unit
This report displays Provision in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-185 Provision Trends by Organization Unit
Provision Trends by Organization Unit
Figure 7-186 Provision Trends by Organization Unit
ECL Trends by Organization Unit
This report displays ECL in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-187 ECL Trends by Organization Unit
ECL Trends by Organization Unit
Figure 7-188 ECL Trends by Organization Unit
EAD Trends by Organization Unit
This report displays EAD in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-189 EAD Trends by Organization Unit
EAD Trends by Organization Unit
Figure 7-190 EAD Trends by Organization Unit
Impairment Gain/Loss Trends by Organization Unit
This report displays Impairment Gain/Loss in both absolute and percentage terms across IFRS 9 Stages and dates.
Figure 7-191 Impairment Gain/Loss Trends by Organization Unit
ECL Adjustment Trends by Org Unit
Figure 7-192 ECL Adjustment Trends by Org Unit
- 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.