This course will help the lenders forecast losses that may happen in future and will help to provide a clear framework and understanding along with statistical data analytics and management judgement.
This will also provide insights on implications of expected credit losses (ECL)
Impact of macroeconomic factors and sectoral factors on the ECL will also be discussed
Differences between NPA measurement as per current practice will be demonstrated with the ECL framework
Target audience
Senior management (BFSI segment) who are ultimately responsible for the ECL numbers that are reported in the financial statements
Accounting professionals who are expected to quantify ECL
Risk management professionals who are expected to closely work with accounting numbers in the new framework
Audit and compliance professionals who are required to verify whether these ECL numbers are true and fair
Equity and debt analysts whose clients may be BFSI players - to understand the impact on their financials and hence their borrowing capacity
Course Structure
Day 1 : (Duration 4 hours)
Session 1
Background and computational introduction to ECL and EAD determination
Session 2
Determination of PD with case study
Day 2 : ( Duration 4hrs)
Session 3
Determination of LGD ,ECL
Session 4
Basel norms ,Macroeconomic and sectoral factors
Management Judgement in the determination of ECL
Trainer Profile
He is a financial consultant and a rank holder Chartered Accountant. His areas of work are Ind AS Implementation, fair valuation of derivatives in the course of Ind AS implementation (including valuation of convertible bonds, convertible preference shares, cross currency swaps, principal only swaps, interest rate swaps, exotic financial products, futures, forwards, options and complex embedded derivatives).
He also provides intensive advice on hedging, hedge accounting, hedge effectiveness testing and documentation. He regularly trains professionals in the areas of Ind AS, IFRS, US GAAP, derivative trading, derivatives accounting and hedge accounting and has trained more than 300,000 participants over the last 20 years.
