IFRS 9 Expected Credit Loss Provision Matrix
Checkout opens soonMeasure the loss allowance on receivables with a provision matrix built from your own ageing history.
Paste the aged receivables listing and your ageing history. The workbook derives loss rates by bucket, weights up to four forward-looking scenarios, carves out credit-impaired customers and produces the movement, the journal and the IFRS 7 tables. Every check shows PASS or FAIL.
- Loss rates from your own history by the roll-rate or write-off method, per portfolio and ageing bucket, with overrides that need a reason.
- Up to four probability-weighted scenarios, a 90-day default review for every customer and specific provisions for credit-impaired ones.
- The allowance movement, the adjustment journal, the IFRS 7.35H, 35L and 35M tables and a sensitivity table. No macros.
From USD 79. Checkout opens soon.
See pricingSample output (PDF)
- 11 tabs
- 12 visible checks
- No macros
- 14-day refund, any reason
Fit
Who it is for, and who it is not for
Who it is for
- Companies measuring lifetime expected credit losses on trade receivables, contract assets or lease receivables under the simplified approach.
- Finance teams preparing audited IFRS accounts who want the provision matrix, the journal and the disclosures in one file.
- Businesses with several customer portfolios or invoices in more than one currency (up to 6 portfolios and 8 currencies).
- Accounting and audit firms preparing or reviewing ECL provisions for clients, under the Practice licence.
Who it is not for
- Receivables where discounting is material: the time value of money is not modelled (IFRS 9.5.5.17(b)).
- The general three-stage approach, loan commitments and financial guarantees.
- Collateral valuation inside the model: you enter the expected recovery.
- Prior-year comparatives and allowances in several currencies: one presentation currency and one reporting date per file.
- Anyone who wants us to choose the portfolios, scenarios or weights: those judgements stay yours.
Tabs
Tab by tab
11 tabs, from inputs to the Checks tab.
- Settings
- Reporting date, currency, tolerance, the 90-day default threshold, seven ageing buckets with your bounds, up to 6 portfolios with their method, and closing exchange rates.
- Listing
- Paste the aged listing, one row per invoice, up to 5,000 rows; days past due, bucket and Row status are calculated.
- Ageing History
- Period-end ageing snapshots per portfolio, with write-offs and recoveries, from which the loss rates are derived.
- Credit-Impaired
- Customers assessed individually at exposure less the expected recovery, and documented rebuttals of the 90-day presumption.
- Overlay
- Up to 4 scenarios, each with a probability, a rationale and a scalar per portfolio.
- Loss Rates
- Roll rates, cumulative and write-off method rates, overrides with reasons, final rates and the ECL per bucket.
- Provision Matrix
- Gross balance, loss rate and ECL per bucket and portfolio, with the ties to the trial balance.
- Movement
- Opening allowance, charge or release, write-offs, exchange differences, closing allowance, recoveries and the adjustment journal.
- Disclosures
- The IFRS 7.35M provision matrix table, the 35H reconciliation by class, the 35L amounts still under enforcement and the 35G basis text.
- Sensitivity
- The allowance under each scenario alone and under loss-rate shocks of 10% and 25% either way.
- Checks
- Every check visible, PASS or FAIL, with one cell that tells you whether everything passes and where to look when one fails.
Checks
The checks
Every check is visible on the Checks tab and shows PASS or FAIL.
| ID | Check | On the sample data |
|---|---|---|
| C01 | The listing ties to the trial balance for every portfolio, and every listing row is valid. | PASS |
| C02 | Every listing amount sits in a bucket: the matrix totals equal the listing. | PASS |
| C03 | Settings are valid: dates, tolerance, default threshold, ascending bucket bounds, portfolios and exchange rates. | PASS |
| C04 | The ageing history is valid: known portfolios, snapshot dates in order and not after the reporting date, no negative balances. | PASS |
| C05 | Every bucket with a balance has a final loss rate, every override has a reason, and final rates do not fall with age. | PASS |
| C06 | Every scenario has a name, a probability, a rationale and a scalar for every portfolio in use. | PASS |
| C07 | Scenario probabilities sum to 1. | PASS |
| C08 | Every customer more than the default threshold past due is assessed individually or has a documented rebuttal. | PASS |
| C09 | The allowance movement reconciles, write-offs agree with the history, and the opening allowances agree with the trial balance. | PASS |
| C10 | No negative gross balance, ECL or specific provision in any portfolio. | PASS |
| C11 | The disclosure totals tie to the provision matrix and the movement. | PASS |
| C12 | The booked allowance lies between the lowest and the highest scenario outcome. | PASS |
Compare
How it compares
Typical setups, not a review of any one product.
| Free template | Credit risk software | This workbook | |
|---|---|---|---|
| Loss rates from your own ageing history | Varies by template | Usually | Yes: roll-rate or write-off method |
| Default review for every customer past 90 days | Varies by template | Varies by product | Yes, a check fails until it is done |
| Checks you can show a reviewer | Varies by template | Varies, often inside the system | Every check visible, PASS or FAIL |
| Where your data lives | Your machine | Usually cloud hosted | Your machine |
| Price | Free | Usually a subscription | From USD 79, once |
Loss rates from your own ageing history
- This workbook
- Yes: roll-rate or write-off method
- Free template
- Varies by template
- Credit risk software
- Usually
Default review for every customer past 90 days
- This workbook
- Yes, a check fails until it is done
- Free template
- Varies by template
- Credit risk software
- Varies by product
Checks you can show a reviewer
- This workbook
- Every check visible, PASS or FAIL
- Free template
- Varies by template
- Credit risk software
- Varies, often inside the system
Where your data lives
- This workbook
- Your machine
- Free template
- Your machine
- Credit risk software
- Usually cloud hosted
Price
- This workbook
- From USD 79, once
- Free template
- Free
- Credit risk software
- Usually a subscription
Sample
Sample output
Sample output (PDF)
From the sample data: the Checks summary, the provision matrix by bucket, the allowance movement and the sensitivity table of the sample company.
Pricing
Pricing
One-time payment. Choose the licence by how many people use the file and whose work it is for.
- Excel
- Up to 5,000 invoice rows and 6 portfolios
- One named user
- Pro for up to 10 named users in one organisation
- Pro for up to 5 named users in one accounting or audit firm
- Any number of clients
Checkout opens soon
Notify me at launch
Built and tested. Checkout opens at launch.
With every licence
- One-time price. Updates within the same major version are free for as long as we sell it.
- You can ask for a full refund for any reason within 14 days of purchase. This is our own promise. The statutory withdrawal right you give up at checkout is a separate legal right.
- Prices are in USD. Depending on your country, sales tax is either included in the price or added at checkout, and Paddle shows the total before you pay. Your checkout may show a local price.
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- This is a tool, not tax, accounting or financial advice.
Questions
Questions
Does it need macros?
No. Every calculation is a formula you can trace. There is no VBA in the file.
Which Excel versions does it work in?
It is built without macros or dynamic-array functions and tested in Excel 365 for Windows. The Excel 2019, Mac and Google Sheets checks are listed on the How we test page as they are completed.
How much history do I need?
Period-end ageing snapshots per portfolio, monthly recommended, over 3 to 5 years. Each pair of consecutive snapshots is one interval. Where a bucket has no usable history, enter an override rate with a reason: C05 fails until every bucket with a balance has a rate.
Which loss-rate method should I use?
The roll-rate method is the primary one, because its cumulative rate is a lifetime rate by construction; it suits 30-day buckets with monthly snapshots. The write-off method works with any bucket widths and is scaled to the portfolio's expected life, an approximation that suits receivables with lives up to about a year. You choose per portfolio.
Does it discount the expected credit losses?
No. The time value of money is not modelled, so the file suits short-term receivables, contract assets and lease receivables where discounting is immaterial.
Is my data uploaded anywhere?
No. The workbook runs on your computer. We never see your customer listing.
Why not ask an AI assistant to build the provision matrix?
You can, and you then need to check what it built. This workbook is the checked version: the same formulas in every file, every check visible, and each release tested against an independent recompute before it ships.
What does the licence allow?
Pro: one named user, for their own organisation. Team: up to 10 named users in one organisation, for its own work. Practice: up to 5 named users in one accounting or audit firm, for any number of clients. Every tier holds 5,000 listing rows, 400 history rows and 6 portfolios. You may give completed files to your auditors and reviewers.
How do updates work?
When we release an update, it is free within the same major version for as long as we sell it. You get an email and download it from your library.
What happens after I pay?
Paddle emails your receipt, and we email you a one-time link to Your downloads. If the link has expired, open Your downloads and enter the same email address for a fresh one. Updates appear in the same place.
What if it does not work for me?
Ask within 14 days of purchase for a full refund, for any reason.
How it is built
Every workbook is generated from source code written for Hayatiq and checked by an independent test suite before release.