ECL (Flow Rate Model) Simplified Approach

ECL

IFRS 9 – Simplified ECL (Flow‑Rate)

Upload aging by period, estimate roll/flow rates, compute lifetime ECL for trade receivables.

Client‑side only .xlsx import/export Multiple segments

1) Upload Excel Aging

Supports two layouts: Pivot (one row per period/segment with many bucket columns) or Stacked (one row per bucket).

Pivot layout Stacked layout

Column Mapping

Tip: We auto‑detect common headers like Date, Segment, Bucket, Amount. You can override below.

2) Model Settings

Discount rate (annual, %) Periods per year LGD default (%) Macro overlay factor (multiplier) Default bucket label Existing allowance column (optional, for journal top‑up)

3) Aging Buckets

We try to detect bucket headers. You can edit the order below. Buckets should progress from current → default.

Results – Summary

Journal Entry (to book current allowance)

Diagnostics

Detected Columns & Sample

Flow Rate Matrix (per segment)

ECL Detail

IFRS 9 Simplified Approach: lifetime ECL for trade receivables. Flow‑rate method approximates PD by roll‑rates across aging buckets. Use with judgement and overlays.