The forward-looking ECL-based allowance (or provision) is applied at origination and for all subsequent reporting periods to ...

Indian Overseas Bank expects an additional provisioning requirement of around ₹2,800 crore over four years as it transitions ...

ECL is undoubtedly a significant improvement over past provisioning frameworks, and with thoughtful adjustments, it can deliver even greater value, writes Srinath Sridharan The RBI has been actively ...

The upcoming Expected Credit Loss (ECL) model will replace this approach with a forward-looking system. Banks will have to assess the risk of a loan turning bad right at the time it's given out ...

The scope of the impairment requirements under the new standard are now much broader, says accounting and business advisory firm Baker Tilly Monteiro Heng in Malaysia. The ECL model requires ...

Shift from incurred loss to expected credit loss model from FY28 to FY31 to impact mid-sized and retail-heavy lenders the most The Reserve Bank of India’s (RBI) transition from the incurred loss ...

Predicting credit risk has always been a complex puzzle for financial institutions around the world. The global financial crisis made this painfully clear when even the most sophisticated banks ...

Punjab National Bank expects a Rs 9,000 crore impact from RBI’s new expected credit loss (ECL) framework by 2031. The bank ...

Bank of Baroda reports 8% drop in Q2 PAT, targeting 11-13% advances growth in FY26 amid shifting credit loss models.

It may be recalled that in a recent interview the RBI Governor Shaktikanta das said ECL norms adoption will be rolled out this year. Banks are yet to receive any communication from the Reserve Bank of ...

RBI can bring final guidelines on ECL in the next 2-3 months, which will come into effect from April 1, 2026. Know what this new rule, which will change the way banks give loans and provisioning will ...