Tools · IFRS 9
IFRS 9 ECL provision calculator
The simplified-approach provision matrix: your ageing balances, your loss rates, and one honest slider for the macro scenario. Drag it — the provision recalculates in front of you, exactly the way an ECL model should.
| Ageing bucket | Receivables (AED) | Loss rate % | Applied % | ECL (AED) |
|---|---|---|---|---|
| Current | 0.50% | 2,500 | ||
| 1–30 days | 2.00% | 2,400 | ||
| 31–60 days | 5.00% | 3,000 | ||
| 61–90 days | 12.00% | 3,600 | ||
| 90+ days | 30.00% | 4,500 |
Total provision (ECL)
AED 16,000
Coverage
2.21%
Receivables
AED 725,000
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.