Dashboard
Enterprise IFRS 9 ECL — d350 aligned
Live Batch OK
Facilities
8
Total EAD (BDT Mn)
10,235.00
Total ECL (BDT Mn)
406.00
SICR / Restructured
4 / 3
ECL Data Pipeline

Core Banking → Loan Snapshot → DPD → Stage → PD/LGD/EAD → ECL → Provision → MIS

Core Banking Data

CBS / LOS extract

Completed

Loan Snapshot

As-of position build

Completed

DPD Calculation

Days past due engine

Completed

Stage Assignment

IFRS 9 staging rules

Completed

PD/LGD/EAD Mapping

Risk parameter linkage

Completed

ECL Calculation

Lifetime / 12-month ECL

Completed

Provision Posting

GL / sub-ledger posting

Completed

MIS & Regulatory Reports

Annex E/F, BB returns

Completed
Platform Modules
▤

Customer & Loan Data

Borrower master, facility snapshot, CBS integration

5 borrowers · 8 facilities

★

Risk Rating Engine

Internal grades, behavioural scores, transition matrix

10 score records

◆

Stage Classification

Stage 1/2/3 rules, SICR, DPD thresholds

S1:4 S2:3 S3:1

△

PD/LGD/EAD Calculation

PD history, LGD recovery, EAD at facility level

20 PD · 2 LGD

⚙

ECL Engine

ECL = PD × LGD × EAD with scenario weighting

406.00 BDT Mn total ECL

◈

Reporting Dashboard

KPIs, movements, portfolio analytics

Live

▥

Regulatory Reporting

Annex E/F, BB submissions, validation

6 framework docs

Enterprise ECL Capabilities
Macro economic adjustment 4 scenario rows · forward-looking weights Active
Forward-looking forecast GDP, CPI, unemployment, policy rate, FX Active
Collateral valuation 8 facilities with collateral coverage Active
Restructured loan handling 3 restructured facilities tracked Active
Scenario analysis Base / best / worst weighted scenarios Active
Overlay adjustment Management overlay for model uncertainty Active
Basel integration CET1 transitional relief · regulatory capital bridge Active
Audit trail End-to-end batch and parameter change log Active
Regulatory MIS BB Annex E/F · framework documentation tracker Active
Stage Distribution
Stage 1: 4 Stage 2: 3 Stage 3: 1
End-to-End ECL Data Pipeline
StepDescriptionStatusRecordsLast Run
Core Banking DataCBS / LOS extractCompleted52026-03-31 02:00
Loan SnapshotAs-of position buildCompleted82026-03-31 02:15
DPD CalculationDays past due engineCompleted82026-03-31 02:20
Stage AssignmentIFRS 9 staging rulesCompleted82026-03-31 02:25
PD/LGD/EAD MappingRisk parameter linkageCompleted222026-03-31 02:35
ECL CalculationLifetime / 12-month ECLCompleted82026-03-31 02:45
Provision PostingGL / sub-ledger postingCompleted22026-03-31 03:00
MIS & Regulatory ReportsAnnex E/F, BB returnsCompleted152026-03-31 03:15
Typical Banking Workflow — Daily / Monthly Batch
JobFrequencyStatusStartedEndedRows
Extract loan dataDailySuccess2026-03-31 02:002026-03-31 02:088
Calculate DPDDailySuccess2026-03-31 02:102026-03-31 02:128
Assign IFRS 9 stageDailySuccess2026-03-31 02:152026-03-31 02:188
Fetch PD/LGD parametersMonthlySuccess2026-03-31 02:202026-03-31 02:2820
Calculate ECLMonthlySuccess2026-03-31 02:302026-03-31 02:428
Store provisionsMonthlySuccess2026-03-31 02:452026-03-31 02:508
Generate reportsMonthlySuccess2026-03-31 03:002026-03-31 03:1212
Customer Master
IDNameSectorRevenue (Mn)LeverageLiquidityContactLitigation
B001ABC Textiles LtdTextile9,800.002.451.18reachableNo
B002Delta Agro Foods PLCAgro Processing6,200.003.100.95reachableNo
B003Prime Steel IndustriesSteel12,100.003.850.88limitedYes
B004Nexus Trading HouseTrading3,400.004.200.74lostNo
B005Riverine ShipbuildersShipbuilding7,100.002.921.02reachableNo
Loan Portfolio Snapshot
FacilityBorrowerTypeOutstandingEADDPDRatingStageSICR
F001ABC Textiles Ltdfunded_term_loan1,800.001,860.004A21No
F002ABC Textiles Ltdnonfunded_lc650.00820.000A21No
F003Delta Agro Foods PLCfunded_cc1,200.001,260.0038B32Yes
F004Prime Steel Industriesfunded_term_loan2,550.002,625.00112C23Yes
F005Prime Steel Industriesnonfunded_bg410.00520.0029C12Yes
F006Nexus Trading Housefunded_od870.00930.0067C12Yes
F007Riverine Shipbuildersfunded_term_loan1,450.001,510.0011A31No
F008Riverine Shipbuildersnonfunded_lc510.00710.000A31No
Behavioural Scores & External Rating
BorrowerScore DateInternal ScoreExternal Rating
Riverine Shipbuilders2026-03-3174.10BBB
ABC Textiles Ltd2026-03-3177.60BBB+
Delta Agro Foods PLC2026-03-3161.80BB+
Prime Steel Industries2026-03-3144.60B+
Nexus Trading House2026-03-3138.20CCC+
ABC Textiles Ltd2025-12-3178.20BBB+
Delta Agro Foods PLC2025-12-3165.40BBB-
Prime Steel Industries2025-12-3149.30BB
Nexus Trading House2025-12-3142.10B
Riverine Shipbuilders2025-12-3173.80BBB
PD History (5-year)
Grade20212022202320242025
A10.450.520.580.620.66
A30.951.051.151.251.40
B12.102.352.602.923.10
C15.405.906.206.857.30
IFRS 9 Stage Classification Rules
StageNameCriteriaFacility Count
Stage 1PerformingNo SICR, DPD ≤ 30, not credit-impaired4
Stage 2SICRSignificant increase in credit risk (23 triggers)3
Stage 3Credit-impairedDPD ≥ 90, default, unlikely to pay1
Facility Stage Assignment (post DPD)
FacilityBorrowerDPDStageSICRRating
F001ABC Textiles Ltd4Stage 1OKA2
F002ABC Textiles Ltd0Stage 1OKA2
F003Delta Agro Foods PLC38Stage 2SICRB3
F004Prime Steel Industries112Stage 3SICRC2
F005Prime Steel Industries29Stage 2SICRC1
F006Nexus Trading House67Stage 2SICRC1
F007Riverine Shipbuilders11Stage 1OKA3
F008Riverine Shipbuilders0Stage 1OKA3
ECL Engine — Facility Level (PD × LGD × EAD)

Formula: ECL = EAD × PD × LGD (scenario-weighted); overlays applied separately.

FacilityBorrowerEADRatingStageECL (Mn)ECL Rate %
F001ABC Textiles Ltd1,860.00A210.000.00%
F002ABC Textiles Ltd820.00A210.000.00%
F003Delta Agro Foods PLC1,260.00B320.000.00%
F004Prime Steel Industries2,625.00C230.000.00%
F005Prime Steel Industries520.00C120.000.00%
F006Nexus Trading House930.00C120.000.00%
F007Riverine Shipbuilders1,510.00A310.000.00%
F008Riverine Shipbuilders710.00A310.000.00%
Stage-wise ECL Totals
PeriodStage 1Stage 2Stage 3Total
2026-06-300.000.000.000.00
2026-03-3134.00112.00260.00406.00
PD — Transition Matrix 2025
FromTo GradeProbability %
A1A193.20
A1A24.80
A1B11.40
A1Default0.60
B1A38.50
B1B178.90
B1C18.20
B1Default4.40
LGD & Recovery
FacilityDefaultRecoveredMonthsCollateral BookRealizedWorkout
F0062025-10-01180.008470.00295.0022.00
F0042025-07-15420.0011900.00610.0036.00
Macro Economic Adjustment & Forward-Looking Scenarios
QuarterScenarioWeightGDPCPIUnemploymentPolicy RateUSD/BDTSource
2026Q1base50.00%6.11%7.20%4.30%8.50%118.40BB MPS + BBS baseline
2026Q1best20.00%6.80%6.40%3.90%8.00%115.20Optimistic case
2026Q1worst30.00%4.90%8.80%5.40%9.50%123.60Stress case
2026Q2base60.00%6.11%7.20%4.30%8.50%118.40BB MPS + BBS estimate
Collateral Valuation & Coverage
FacilityBorrowerTypeCollateral ValueOutstandingCoverage %As Of
F001ABC Textiles LtdFactory Land2,300.001,800.00127.78%2026-03-31
F002ABC Textiles LtdCash Margin300.00650.0046.15%2026-03-31
F003Delta Agro Foods PLCStock Hypothecation870.001,200.0072.50%2026-03-31
F004Prime Steel IndustriesPlant & Machinery1,400.002,550.0054.90%2026-03-31
F005Prime Steel IndustriesCorporate Guarantee250.00410.0060.98%2026-03-31
F006Nexus Trading HouseApartment Mortgage520.00870.0059.77%2026-03-31
F007Riverine ShipbuildersDockyard Assets1,700.001,450.00117.24%2026-03-31
F008Riverine ShipbuildersCash Margin230.00510.0045.10%2026-03-31
Restructured Loan Handling
FacilityBorrowerTypeOutstandingDPDStageRatingAs Of
F003Delta Agro Foods PLCfunded_cc1,200.00382B32026-03-31
F004Prime Steel Industriesfunded_term_loan2,550.001123C22026-03-31
F006Nexus Trading Housefunded_od870.00672C12026-03-31
Management Overlay Adjustments
PeriodSegmentBase ECLOverlay %Overlay AmtFinal ECLReason
2026-03-31Corporate — Textile14.0015.00%2.1016.10Sector stress — export order decline
2026-03-31Corporate — Steel260.0010.00%26.00286.00Elevated commodity price volatility
2026-03-31SME — Trading50.008.00%4.0054.00Contact loss / utilization mismatch
SICR Assessment — 23 Triggers
FacilityBorrowerQuantQualTotalStage
F003Delta Agro Foods PLC2132
F004Prime Steel Industries1233
F006Nexus Trading House0222
F005Prime Steel Industries1122
Trigger Details
FacilityCodeIndicatorTypeTriggeredValue
F003DPD3030+ DPD rebuttable presumptionquantitativeYes38 DPD
F003RATING_DOWNInternal rating downgrade since originationquantitativeYesA3 -> B3
F003RESTRUCTURERestructuring eventqualitativeYesTerm revised
F004DPD9090+ DPD default thresholdquantitativeYes112 DPD
F004COV_BREACHCovenant breachqualitativeYesDSCR breach
F004LITIGATIONBorrower litigationqualitativeYesOngoing court case
F005RATING_DOWNInternal rating downgrade since originationquantitativeYesB2 -> C1
F005COLLATERAL_DROPCollateral value deteriorationqualitativeYesDown by 28%
F006CONTACT_LOSSUnable to contact borrowerqualitativeYesNo response 45 days
F006FUND_DIVERSIONFund diversion flagqualitativeYesMismatch in utilization
Basel Integration — Capital Bridge
MetricValue
CET1 Capital (BDT Mn)70,000.00
ECL Allowance (BDT Mn)406.00
Regulatory Provision (BDT Mn)1,200.00
Loan Loss Reserve (BDT Mn)0.00
Day-1 CET1 Impact (BDT Mn)225.00
Transitional Relief Year 195%
CET1 Transitional Relief
YearRelief %Day-1 ImpactFully Loaded CET1Transitional CET1
Year 195.00%225.0069,775.0069,988.75
Year 285.00%225.0069,775.0069,966.25
Year 370.00%225.0069,775.0069,932.50
Year 450.00%225.0069,775.0069,887.50
Year 525.00%225.0069,775.0069,831.25
Year 60.00%225.0069,775.0069,775.00
Audit Trail
TimestampUserActionEntityDetail
2026-03-31 03:15:22batch_systemREPORT_GENERATEDAnnex E/FMonthly regulatory pack published
2026-03-31 02:45:10ecl_engineECL_CALCULATEDPortfolioTotal ECL 406.00 BDT Mn
2026-03-31 02:25:05stage_engineSTAGE_ASSIGNEDF004Stage 3 — 112 DPD, default threshold
2026-03-31 02:20:01dpd_engineDPD_UPDATEDAll facilitiesDaily DPD refresh from loan snapshot
2026-03-31 02:00:00cbs_extractDATA_LOADEDCore Banking8 facilities extracted
Regulatory MIS — Report Catalog
CodeReportFrequencyLast GeneratedStatusRows
ANNEX-EStatement of ECL MovementQuarterly2026-03-31Generated9
ANNEX-FECL vs Regulatory ProvisionQuarterly2026-03-31Generated1
SICR-2323 SICR Triggers ReportMonthly2026-03-31Generated10
PD-MATPD & Transition MatrixAnnual2026-03-31Generated20
LGD-RECLGD Recovery PerformanceSemi-annual2026-03-31Generated2
MACRO-FLForward-Looking Macro ScenariosQuarterly2026-03-31Generated4
CET1-TRCET1 Transitional ScheduleQuarterly2026-03-31Generated6
VAL-REMModel Validation & RemediationAnnual2026-12-18Submitted2
Framework Documentation Tracker
DocumentDueStatusRemarks
Board-approved ECL Framework document2026-07-15SubmittedSubmitted to Bangladesh Bank
Definition of Default2026-07-15SubmittedQuantitative and qualitative criteria approved
Stage 1/2/3 criteria2026-07-15SubmittedBoard-approved staging policy in effect
All 23 SICR triggers2026-07-15In Progress2 indicators pending evidence mapping
Selected ECL model methodology2026-07-15SubmittedHybrid PD/LGD/EAD with overlay policy
Scenario weighting rationale2026-07-15SubmittedWeights approved by management committee
Annex E — ECL Movement
PeriodMovementS1S2S3Total
2026-03-31opening_balance29.0082.00245.00356.00
2026-03-31s1_to_s2-6.006.000.000.00
2026-03-31s2_to_s30.00-9.009.000.00
2026-03-31s3_to_s20.004.00-4.000.00
2026-03-31new_originated7.003.000.0010.00
2026-03-31repayment-2.00-6.00-5.00-13.00
2026-03-31parameter_change1.004.0010.0015.00
2026-03-31fx_change0.501.000.502.00
2026-03-31closing_balance29.5085.00255.50370.00
Annex F — ECL vs Regulatory Provision
PeriodRegulatoryECL AllowanceLLR
2026-03-311,200.001,500.000.00
CET1 Transitional Schedule
YearRelief %Day-1Fully LoadedTransitional
Year 195.00%225.0069,775.0069,988.75
Year 285.00%225.0069,775.0069,966.25
Year 370.00%225.0069,775.0069,932.50
Year 450.00%225.0069,775.0069,887.50
Year 525.00%225.0069,775.0069,831.25
Year 60.00%225.0069,775.0069,775.00
Model Validation & Remediation
DateValidatorSeverityFindingIssueOwnerStatus
2026-12-18Independent Risk Analytics LtdmediumModel calibration acceptable; SICR documentation gaps found for 2 portfoliosVAL-01Head of Credit Riskin_progress
2026-12-18Independent Risk Analytics LtdmediumModel calibration acceptable; SICR documentation gaps found for 2 portfoliosVAL-02Head of Remedial Managementopen