Please enable JavaScript.

Coggle requires JavaScript to display documents.

IFRS9 - Coggle Diagram

- - - - segment level
      - portfolio level
      - contract level
- - - - WL/PCL upload
        
        WL: S2
        
        PCL: S3
      - stage overrides (obligatory, mitigate 1M lag for DPD)
- - - - IBNR (no individual impairment - delinquency migration method)
    - - objective evidence of impairment