ECL IFRS 9

Expected Credit Loss

Staging and Cure Period

Define how delinquency days map to IFRS 9 stages, classifications, and cure paths. B0 is current only (0 DPD); B1 covers 1–30 DPD — both are Stage 1.

Read-only preview of how days past due map to buckets and stages. B0 is current only (0 DPD); B1 covers 1–30 DPD — both are Stage 1.

DPD bucket definitions

DPD From DPD To Bucket IFRS 9 Stage Classification Cure Period Cure Into Actions