ECL CALCULATION

Reliable credit-loss estimation for stronger balance-sheet control

To comply with IFRS 9 accounting standard, Asset owners must estimate Expected Credit Losses (ECL) for all debt financial instruments to provision the default risk of the issuer.

Accurate ECL calculation requires a wide range of credit-risk inputs:

IFRS 9 stage
Internal or external ratings
Probability of default (PD)
Loss given default (LGD)
Exposure at default (EAD)
Relevant interest rate curves

Since this data is often missing, it needs to be gathered and supplemented to enable accurate calculations.

A FULLY INTEGRATED ECL CALCULATION

From risk inputs to accounting entries

For full transparency, AMINDIS embeds the standard ECL formula directly into workflows:

The platform covers all IFRS-compliant ECL methodologies: 12-month ECL (Stage 1) and lifetime ECL (Stage 2 & 3)

And AMINDIS takes it further by automating the full workflow: data → classification → calculation → accounting.

1. SMART DATA ORCHESTRATION

Native connections to ratings, interest rate and probability curves
Dynamic updates triggered by rating changes or credit deterioration
Integration of PD, LGD, EAD, curves

2. CLASSIFICATION

Multi-stage ECL modelling (Stage 1-2-3) aligned with IFRS 9 methodology
Rating cascading methodology

3. ECL CALCULATION

Automatic ECL calculation for all acquired lots (by entry life)
Automated discounting using Effective Interest Rate (EIR)

4. ACCOUNTING

Adaptable to any accounting plan
Fully integrated into the accounting engine with automatic generation of operations
Configurable booking schemas

The challenge is therefore not just computing ECL, but industrializing the entire process reliably at scale.

KEY BENEFITS

Regulatory compliance

REGULATORY CONFIDENCE

Consistent, explainable, audit-ready ECL calculations.

Operational efficiency

OPERATIONAL EFFICIENCY

Automated data orchestration, classification and accounting.

Data consistency

DATA CONSISTENCY

Unified, validated and shared credit-risk data across teams.

We don’t just provide an ECL calculator — we deliver an end-to-end environment where data, methodology and accounting work flawlessly together.

WHY AMINDIS

Because accurate ECL requires more than a formula — it needs a fully connected ecosystem.

AMINDIS brings together:

Deep expertise in asset management and accounting standards
Proven multi-standard architecture (IFRS, Local GAAP, Solvency II…)
A robust engine designed for complex, large-scale investment portfolios
Integrated global data management ensuring complete and reliable inputs
Continuous R&D and regulatory monitoring to anticipate change

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