{"id":967,"date":"2025-09-17T12:54:40","date_gmt":"2025-09-17T12:54:40","guid":{"rendered":"https:\/\/w3.cfo.tools\/?page_id=967"},"modified":"2025-09-17T13:04:45","modified_gmt":"2025-09-17T13:04:45","slug":"ifrs9generalguarantees","status":"publish","type":"page","link":"https:\/\/cfo.tools\/en\/ifrs9generalguarantees\/","title":{"rendered":"IFRS 9 General Approach &#8211; Guarantees"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"967\" class=\"elementor elementor-967\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eda3d3b e-flex e-con-boxed e-con e-parent\" data-id=\"2eda3d3b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-142fb31e elementor-widget elementor-widget-text-editor\" data-id=\"142fb31e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/\">HOME<\/a> \/ <a href=\"https:\/\/cfo.tools\/tools\/\">TOOLS<\/a> \/ [ 03 ]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d9708a7 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3d9708a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Expected Credit Loss Tool for guarantees under IFRS 9, General Approach<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-519c0362 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"519c0362\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our ECL Tool for guarantees under IFRS 9 \u2013 General Approach is designed to help financial institutions and businesses accurately calculate expected credit losses with ease and compliance. Built with flexibility and transparency in mind, the tool supports stage classification, probability of default (PD), loss given default (LGD), and exposure at default (EAD) calculations. It calculates automatically the expected credit loss (ECL) of the instrument given the exposure stage. It enables users to meet IFRS 9 requirements efficiently while gaining deeper insights into credit risk and exposure health.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-541acda2 elementor-widget elementor-widget-image\" data-id=\"541acda2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp\" class=\"attachment-full size-full wp-image-368\" alt=\"person calculating\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp 1000w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-300x200.webp 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-434ae816 e-flex e-con-boxed e-con e-parent\" data-id=\"434ae816\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8629731 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"8629731\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The tool streamlines ECL estimation through a detailed yet materially automated process. It offers a straightforward way to calculate ECL, leveraging your inputs with pre-prepared models and data from CFO.tools:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0ef49b tool-list elementor-widget elementor-widget-text-editor\" data-id=\"1c0ef49b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>User-provided inputs include data about the borrower (e.g. credit rating) and the instrument (e.g. amounts, repayment schedule, interest rate). Our team can support you with additional analyses if some information is not available (e.g. credit rating data).<\/li><li>Based on the input data, CFO.tools&#8217; statistical and macroeconomic models will automatically assess the 12-month or lifetime Probability of Default (PD) for each instrument at the required date. The statistical models rely on detailed historical data about PD over time, transitions between different ratings, macroeconomic data, forecasts and adjustments, and other market information.<\/li><li><p>The tool automatically estimates Loss Given Default (LGD) based on the collateral details you provide, while manual adjustments are also possible.<\/p><\/li><li>With these analyses complete, ECL is automatically calculated to determine the instrument&#8217;s impairment for the period.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6677b8c elementor-widget elementor-widget-text-editor\" data-id=\"6677b8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The methodology and the approach of the tool have been consulted with IFRS experts from a leading audit firm.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45016387 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"45016387\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fec8121 e-con-full e-flex e-con e-child\" data-id=\"5fec8121\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7471aa24 elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7471aa24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Fast and easy-to-use<\/li><li>Automated data input for key ECL components (PD, LGD)<\/li><li>Automatic forward-looking macroeconomic and scenario adjustments to point-in-time PD<\/li><li>Market-based estimates for PD and LGD, updated regularly<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e15a4fb elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2e15a4fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Robust risk scenario testing<\/li><li>Multi-period analyses with a single data entry<\/li><li>Re-use of data across different tools and purposes, including transfer pricing analyses<\/li><li>Support and help available thought the process<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca79925 elementor-arrows-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"2ca79925\" data-element_type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5d5b53b&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;fe7feb2&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;slides_to_scroll_mobile&quot;:&quot;1&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:28,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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TOOLS<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>HOME \/ TOOLS \/ [ 03 ] Expected Credit Loss Tool for guarantees under IFRS 9, General Approach Our ECL Tool for guarantees under IFRS 9 \u2013 General Approach is designed to help financial institutions and businesses accurately calculate expected credit losses with ease and compliance. 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