Attribution Analysis Process

The following is the attribution analysis process on execution:

1. The Application obtains the values of all the relevant factors to compute the ECL from both dates.
2. For each factor, at an account or cash flow granularity, the application compares the values on either date or runs and computes the change in ECL due to the change in the value of that specific factor.
3. This is repeated for all factors that were selected by you in the application.
4. After all the selected factors are attributed, the remaining difference in ECL values is attributed to Other Changes and Multiplier Effect.

Primarily, the factors are grouped under the following headers:

• New Assets
• Derecognized Assets
• Remeasurement
• Model or Risk Parameters
• Stage Changes
• Foreign Exchange and
• Change in Exposure
• Other Changes and Multiplier Effect