Expected Credit Loss Model applied to bonds, lease receivables and trade receivables Venue Online Date Tuesday 14th April 2026 Time 09:30 - 12:30 Information In this session we will look at Impairment loss model and principles in terms of the following: Brief introduction of the forward-looking model What is within the scope of IFRS 9 Definitions (credit losses expected credit losses 12-month ECL and lifetime ECL) ECL Model -General approach focusing on the “3-stage” process. The credit risk satellite model ECL Model - Simplified approach under the practical expedient A 5-step model to devise the ECL for trade receivables under the provision matrix An brief look at the financial statements of companies to understand the practicability of the Simplified approach in a realistic context Roll rate model The definition of default Exception 1 to the ECL model namely for Purchased or Originated credit-impaired (POCI) financial assets Exception 2 to the ECL model namely for Low credit risk (LCR) financial assets ECL model applied to Debt Instruments Qualitative/quantitative disclosures about information on amounts arising from ECLs. MQA approval under process Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 8 Price Rs 5000 Booking Deadline Tuesday 14th April 2026 Map View Map