{"id":988,"date":"2025-09-17T17:42:30","date_gmt":"2025-09-17T17:42:30","guid":{"rendered":"https:\/\/w3.cfo.tools\/?page_id=988"},"modified":"2025-09-17T18:20:44","modified_gmt":"2025-09-17T18:20:44","slug":"ifrs9generalstage3","status":"publish","type":"page","link":"https:\/\/cfo.tools\/en\/ifrs9generalstage3\/","title":{"rendered":"IFRS 9 General Approach &#8211; Stage 3 exposures"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"988\" class=\"elementor elementor-988\" 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> \/ [ 04 ]<\/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 Stage 3 exposures 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 Stage 3 exposures under IFRS 9 \u2013 General Approach is designed to help financial institutions and businesses accurately calculate expected credit losses with ease and compliance. The tool is used for <span class=\"e-n-accordion-item-title-header\">exposures in default, with objective evidence of impairment.<\/span> Such exposures have PD = 1. The tool calculates automatically the expected credit loss (ECL) of the instrument given various scenarios for expected future cash flows from the instruments. 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 about scenarios and expected future cash flows under each scenario:<\/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 and the instrument (e.g. gross carrying amount, effective interest rate).<\/li><li>The tool allows for the user to create scenario analyses, under which expected payment profiles can be created. Repayment plans and expected cash flows are uploaded for each scenario.<\/li><li>Probabilities are assigned to each scenario, so that probability weighted assessment of expected cash flows can be calculated.<\/li><li>With these inputs complete, ECL is automatically calculated to determine the instrument\u2019s 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>Best-practice compliant approach to ECL calculations on Stage 3 exposures<\/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>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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\/>\t\t\t\t\t\t\t\t<\/a>\n\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\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310d694d e-flex e-con-boxed e-con e-child\" data-id=\"310d694d\" 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-6b39afe elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"6b39afe\" 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\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-04-10 at 19-26-09 IFRS 9 General Approach Stage 3\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTAxMiwidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wNC0xMC1hdC0xOS0yNi0wOS1JRlJTLTktR2VuZXJhbC1BcHByb2FjaC1TdGFnZS0zLnBuZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2210\" height=\"788\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png\" class=\"attachment-full size-full wp-image-1012\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png 2210w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-300x107.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-1024x365.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-768x274.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-1536x548.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-2048x730.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-18x6.png 18w\" sizes=\"(max-width: 2210px) 100vw, 2210px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-4cbbf515 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"4cbbf515\" 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\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-04-10 at 19-26-53 IFRS 9 General Approach Stage 3\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTAxMywidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wNC0xMC1hdC0xOS0yNi01My1JRlJTLTktR2VuZXJhbC1BcHByb2FjaC1TdGFnZS0zLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2206\" height=\"630\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png\" class=\"attachment-full size-full wp-image-1013\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png 2206w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-300x86.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-1024x292.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-768x219.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-1536x439.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-2048x585.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-18x5.png 18w\" sizes=\"(max-width: 2206px) 100vw, 2206px\" 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