Credit loss and financial reporting guides
Start with the reporting task you need to complete. Explore a worked example, use the calculator with your own file, or read the supporting method.
For accountants and finance teams
- IFRS 9 provision matrix calculator
Calculate the credit loss allowance from a receivables ageing and review a worked example.
- CECL calculator for receivables
Use an AR aging schedule to calculate an ASC 326 allowance for trade receivables.
- Trial balance to financial statements
Bring an Excel or CSV trial balance, review the account mapping and prepare your statements.
- Credit loss journal entries
Work through allowance increases, releases and write-offs with the supporting entries.
3 guides
- What the RBI's 2026 Directions actually say about provisioning floors — and five places a careful reading changes the answer
The product-wise minimum provisioning schedule in paragraph 82, read against the instrument rather than against an analysis of it, with the five differences that reading found and what each one is worth on a real book.
For: A preparer or model-risk reviewer who has to defend a floor to a supervisor, and wants the paragraph reference beside every rate.
Source: RBI (Commercial Banks — Asset Classification, Provisioning and Income Recognition) Directions, 2026 — RBI/DOR/2026-27/398, paragraph 82.
- How to calibrate a PD when your book has never defaulted
Zero defaults is data, not an absence of it, and there is a standard supervisory answer to what it is worth — computed here on the same function the calibration screen uses, with the judgement it cannot avoid published rather than buried.
For: Anybody holding a clean book who has to produce a defensible PD, and anybody whose auditor has asked where the number came from.
Source: Pluto & Tasche (2005), Estimating Probabilities of Default for Low Default Portfolios; Clopper & Pearson (1934), the exact binomial interval.
- What the ECL transition does to capital, and how long you have
The day-one adjustment to retained earnings, the CET1 add-back net of tax, and a glide path that runs four years and ends — worked through on an illustrative book by the same engine that would run it on yours.
For: A board or a capital planner who needs the basis-point answer, and the treasurer who has to make the ratio work in 2031 when the relief is gone.
Source: RBI (Commercial Banks — Asset Classification, Provisioning and Income Recognition) Directions, 2026 — RBI/DOR/2026-27/398, paragraphs 106 to 112, read from the instrument and machine-checked against its text.