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  • Noida, Uttar Pradesh – 201301, India
  • skilledspl@gmail.com
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  • Noida, India

Corporate training programme

Expected Credit Loss (ECL): Regulatory Expectations and Practical Implementation

The introduction of the Expected Credit Loss (ECL) model under IND AS 109 has significantly reshaped the way entities assess, measure, and disclose credit risk. Unlike the traditional incurred loss model, ECL requires a forward-looking approach, demanding robust data systems, risk modelling capabilities, and sound governance frameworks.

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Introduction

Bridging theory and real-world ECL implementation

The introduction of the Expected Credit Loss (ECL) model under IND AS 109 has significantly reshaped the way entities assess, measure, and disclose credit risk. Unlike the traditional incurred loss model, ECL requires a forward-looking approach, demanding robust data systems, risk modelling capabilities, and sound governance frameworks. SSPL’s specialised training programme on ECL equips finance, risk, and compliance professionals with a clear understanding of regulatory requirements, practical implementation strategies, and reporting implications. The programme bridges the gap between theoretical concepts and real-world application, helping organisations enhance credit risk provisioning and strengthen financial reporting practices.

 

Anchored in practical insight and excellence, SSPL stands as a trusted partner for organizations seeking to strengthen governance and compliance capabilities in an evolving regulatory landscape.

Programme objectives

What participants will walk away with

1

Build technical competence in implementing the ECL framework in compliance with IND AS 109.

2

Understand key components, including Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD).

3

Familiarise participants with forward-looking information, staging criteria, and credit risk assessment.

4

Equip professionals to design, implement, and validate ECL models aligned with regulatory expectations.

5

Examine disclosure requirements and governance considerations associated with ECL.

6

Analyse recent trends, practical challenges, and regulatory guidance on ECL implementation in India.

Detailed programme coverage

Five modules, from concepts to regulatory trends

1

Conceptual Framework of ECL

  • Introduction to ECL and its regulatory context under IND AS 109.
  • Transition from incurred loss to expected loss model.
  • Key differences between IFRS 9 and IND AS 109 frameworks.

2

Components of the ECL Model

  • Probability of Default (PD): Estimation techniques, historical data considerations, and forward-looking factors.
  • Loss Given Default (LGD): Recovery assumptions, collateral valuation, and scenario analysis.
  • Exposure at Default (EAD): Methods for determining exposure and behavioural adjustments.
  • Staging criteria and assessment of significant increase in credit risk.

3

Modelling, Implementation & Validation

  • Practical methodologies for developing and implementing ECL models.
  • Data requirements, system integration, and model governance.
  • Validation techniques and back-testing approaches.
  • Addressing operational and regulatory challenges in implementation.

4

Disclosure & Reporting Requirements

  • Regulatory and financial reporting disclosures under IND AS 109.
  • Governance structures and internal controls for ECL processes.
  • Practical examples and industry case studies illustrating implementation.

5

Recent Regulatory Trends & Best Practices

  • RBI guidelines, ICAI guidance notes, and regulatory expectations.
  • Industry trends, supervisory observations, and evolving audit expectations.
  • Strategies to align ECL processes with enterprise risk frameworks.

WHO SHOULD ATTEND

Built for the people who own credit risk and provisioning outcomes

This programme is tailored for:

Finance Controllers, Risk Officers, and Compliance Heads.
Finance and Accounts teams of banks, NBFCs, CPSEs, and listed entities.
Credit risk professionals.
Members of Audit Committees and senior management involved in financial reporting and provisioning.
CA/CS/CMA professionals seeking to deepen their expertise in risk modelling and IND AS compliance.
Advisors and consultants working on financial reporting and risk frameworks.

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Reserve your seat

Share your details and the SSPL team will get in touch with programme dates, fees, and logistics.

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