Assess IFRS 9 Impairment Stage

Determines the IFRS 9 impairment stage (Stage 1, 2, or 3) for a financial asset based on credit deterioration indicators. Stage 1: 12-month ECL for performing loans with no significant increase in credit risk (SICR). Stage 2: Lifetime ECL for loans with SICR but not credit-impaired (typically 30+ days past due, rating downgrades, or PD increase). Stage 3: Lifetime ECL for credit-impaired assets (typically 90+ days past due or objective evidence of impairment). Use this for loan loss provisioning, financial reporting, and regulatory submissions under IFRS 9. [Tier: ENTERPRISE, Credits: 10]

POST /quantlib/regulatory/ifrs9/stage-assessment

cURL

stage_1_performing

curl --request POST \
  --url https://api.fincept.in/quantlib/regulatory/ifrs9/stage-assessment \
  --header 'Content-Type: application/json' \
  --header 'X-API-Key: <api-key>' \
  --data '
{
  "days_past_due": 0,
  "rating_downgrade": 0,
  "pd_increase_ratio": 1.1,
  "is_credit_impaired": false
}
'

200

{
  "success": true,
  "data": {
    "stage": "STAGE_2",
    "stage_value": 2
  }
}

Authorizations

X-API-Key · string · header · required

API key for authentication. Get your key at https://api.fincept.in/auth/register

Body

application/json

days_past_due · integer · required

Number of days payment is past due (0 = current, 30+ triggers Stage 2, 90+ triggers Stage 3)

Required range: x >= 0

Example:

45

rating_downgrade · integer · required

Number of notches in credit rating downgrade since origination (2+ typically triggers Stage 2)

Required range: x >= 0

Example:

2

pd_increase_ratio · number · required

Ratio of current PD to origination PD (>2.0 often indicates SICR and triggers Stage 2)

Required range: x >= 0

Example:

2.5

is_credit_impaired · boolean · default: false

Whether there is objective evidence of credit impairment (default, bankruptcy, restructuring) - forces Stage 3

Example:

false

Response

200

application/json

IFRS 9 stage assessed successfully

success · boolean

Example:

true

data · object

Show child attributes