ECL 3-Stage: PD × LGD × EAD

Portofolio Kredit — Model ECL 3-Stage PSAK 71

ECL = PD × LGD × EAD. PD = probabilitas default, LGD = loss given default (1 − recovery), EAD = exposure at default. PSAK 71 menggantikan PPAP incurred-loss dengan model forward-looking 3-stage: Stage 1 (12-bulan), Stage 2 (lifetime, SICR), Stage 3 (default).

PD (probability of default)3,0%

LGD (loss given default)45%

EAD (exposure)Rp 1.000

Sisa tenor (untuk lifetime)5 thn

Total ECL = —

Stage 1 · 12-bulan

PD 12M—

LGD—

EAD—

ECL: —

Stage 2 · Lifetime

PD lifetime—

LGD—

EAD—

ECL: —

Stage 3 · Default

PD = 100%100%

LGD—

EAD—

ECL: —

Glosarium: SICR = Significant Increase in Credit Risk (pemicu migrasi ke Stage 2); PPAP = Pembentukan Penyisihan Aktif Produktif (lama, incurred-loss); CKPN = Cadangan Kerugian Penurunan Nilai (nama PSAK 71 untuk ECL).