IFRS 9 expected credit loss. Management information — not a regulatory return. Figures are not filed unless submitted through Reporting.
| Stage | Population | EAD | Loss allowance |
|---|---|---|---|
| Stage 1 — performing (12-month ECL) | 1 | 10000.00 GBP | 67.50 GBP |
| Stage 2 — SICR (lifetime ECL) | 1 | 5000.00 GBP | 180.00 GBP |
| Stage 3 — credit-impaired (lifetime ECL) | 1 | 0.00 GBP | 0.00 GBP |
Coverage = loss allowance / stage 2 and 3 EAD. Both parts are shown; currencies are not converted or combined.
0.0495 = 247.50 / 5000.00 GBP
30+ days past due — significant increase in credit risk.
ECL = PD × LGD × EAD. Inputs are retained so the figure is explainable. Methodology MERC-IF-05-METH.