Close the allowance

Tie the ECL run to the signed accounts before it becomes a disclosure. A difference stays visible until someone explains it.

Awaiting figures

The signed numbers

Use the same reporting currency and sign convention throughout.

Import trial balance or schedule

Opening allowancePrior signed closing balanceECL charge / (release)Positive is a chargeP&L-only credit itemsIn P&L, not the allowanceWrite-offsNegative reduces the allowanceRecoveriesPositive restores the allowanceFX and classified otherNever use this as a plugWorking closing allowanceYour roll-forward totalBalance-sheet allowanceSigned statement amountP&L ECL charge / (release)Income-statement amountGross carrying amountStatement disclosure population

Close verdict

What a reviewer needs to know first.

No close has been checked.

Import the signed schedule or enter the figures, then check the close. A blank tie is not evidence that it agrees.

Stage disclosure schedule

Stage 1, 2, 3 and POCI must add back to the financial-statement population.

Stage	Gross carrying amount	Allowance
STAGE 1
STAGE 2
STAGE 3
POCI

A proper close has three ties

This is the minimum control surface. Stage and POCI schedules can be connected next.

1. Roll-forward

Opening allowance + charge/release + write-offs + recoveries + FX = closing allowance.

2. Financial statements

The working closing balance agrees to the balance sheet and the ECL charge agrees to P&L.

3. Model population

The selected model run agrees to the signed allowance and gross carrying amount.