Add ECL to Existing Lot Scenarios

The following scenarios describe ledger entries for adding ECL to an existing lot when you use asset-level expected credit loss (ECL). 

Book Asset-Level for IFRS – FVOCI

The entity updates an existing lot with expected credit losses of $30 using the Book Asset-Level panel. The lot is flagged as Stage 1, which has no accounting impact but is stored on the lot.

The ledger entries follow for an IFRS accounting basis with an FVOCI (Fair Value - Other Comprehensive Income) regulatory category. 

Book Asset-Level for IFRS – Amortized Cost

The ledger entries follow for an IFRS accounting basis with an AC (Amortized Cost) regulatory category. 

Book Asset-Level for US GAAP – AFS

The ledger entries follow for a GAAP accounting basis with an AFS (Available for Sale) regulatory category. 

Book Asset-Level for US GAAP – HTM

The ledger entries follow for a GAAP accounting basis with an HTM (Held to Maturity) regulatory category.