Summary

This programme covers the guidance on ECL measurement provided in the recent circular by RBI.

Programme objectives

• Learn about computation of ECL provided in RBI Guidance
• What is PD, LGD
• What is EAD, how is EIR computed
• What is exposure
• How is default defined
• How is staging defined
• Learn about macro economic modelling concepts
• Understand industry practice and applicability of various RBI circulars on the subject

Target audience

• Credit Officers, Risk Officers at Banks and NBFCs
• Finance & Accounts officers of large Banks and NBFCs
• Auditors, internal and statutory
• Policy makers at financial institutions and regulators

Course Structure

Duration: 1 Day

Session 1

• Background and computational introduction to ECL
• EAD – determination

Session 2

• Working on Caselet
• Determination of PD

Session 3

• Working on Caselet
• Determination of LGD
• Determination of ECL

Session 4

• Corporate ECL
• Credit rating and LGD
• Basel norms
• Macroeconomic factors
• Sectoral factors
• Management Judgement in the determination of ECL

Trainer Profile

He is a financial consultant and a rank holder Chartered Accountant. He is associated as Adjunct Faculty with S P Jain Institute of Management & Research, which ranks among India’s top ten business schools. 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 is a regular trainer 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. 

Training dates - April 21, 2026

Training fees - ₹20,000 + applicable taxes