IFRS 9 Expected Credit Loss (ECL) System Description

The IFRS 9 ECL System(https://eclpulse.com) is an integrated platform for managing Expected Credit Loss calculations and financial reporting in microfinance institutions and banks in Kosovo. The system is fully aligned with IFRS 9 and Central Bank of Kosovo (CBK) asset classification requirements, covering ECL computation, loan portfolio management, and regulatory compliance.

The platform supports the full ECL lifecycle — from data import and parameter configuration through stage assignment and PD/LGD modeling to final ECL output and report generation. It operates as a multi-tenant SaaS solution with subscription management, role-based access control, and integration with external loan management systems.

Key Features

1. System Access: Login, registration, email verification, role-based access, and SuperAdmin impersonation.
2. ECL Calculation Engine: 12-month and lifetime ECL, forward-looking macroeconomic scenario weighting, number-based and volume-based PD sources.
3. Stage Assignment: Automatic IFRS 9 stage classification based on days past due, CBK codes (1–7), and institution-specific definitions.
4. Financial Instrument Management: Loan and facility tracking with collateral, payment schedules, and stage history.
5. Client Management: Individual and business client registration, performance tracking, and controlled deletion workflows.
6. Parameter Configuration: PD/LGD rates, cure rates, restructure factors, macroeconomic scenarios, segments, and product types — all per institution.
7. Data Import: Excel/CSV upload with templates, batch processing, and annual/monthly calculation imports.
8. Reports and Analysis: IFRS 9 analysis packs, vintage reports, CBK classification reports, and branch summaries in Excel.
9. Dashboard: Real-time KPIs, ECL trends, and top exposure analysis.
10. Data Synchronization: Direct connection to external databases (SQL Server, MySQL, PostgreSQL) with encrypted credentials and automated sync.
11. Subscription and Billing: Plan management, card payments, PDF invoices, balance top-ups, and auto-renewal.
12. Yearly Archiving: Year-end snapshots linked to approved ECL runs.
13. Platform Administration: Company lifecycle management, subscription administration, and user approvals (SuperAdmin).

System Modules

ECL Calculation Module
Manages ECL computation from data preparation to result approval. Assigns IFRS 9 stages, computes EAD with collateral adjustments, applies PD/LGD by segment and maturity, supports macroeconomic scenario weighting, tracks stage migrations, and exports results to Excel.

Financial Instrument Module
Manages the loan portfolio under ECL monitoring. Tracks instrument details, collateral, payment schedules, stage history, and ECL breakdowns. Supports monthly snapshots, search/filtering, export, and controlled deletion workflows.

Client Module
Handles registration and management of individual and business clients. Provides performance tracking, advanced filtering, summary statistics, and soft-delete with approval workflows.

Configuration Module
Controls all ECL calculation parameters: IFRS 9 stages, client segments, PD/LGD rates, macroeconomic scenarios, cure rates, restructure factors, collateral/product types, calculation settings, and annual parameter snapshots.

Data Import Module
Handles bulk data ingestion via Excel/CSV uploads with downloadable templates, batch processing, annual/monthly imports, job tracking, and parameter calculation from imported data.

Reporting Module
Generates regulatory and analytical reports: IFRS 9 analysis packs, vintage reports, CBK classification exports, ECL run reports, and branch-level summaries.

Dashboard Module
Provides at-a-glance KPIs, ECL trends over multiple periods, and top exposure highlights for risk monitoring.

Data Synchronization Module
Integrates with external loan management databases. Supports multiple database types, encrypted credentials, connection testing, automated sync jobs, and detailed logging.

Security and User Management Module
Manages authentication (JWT), role-based permissions (SuperAdmin, Admin, Analyst, Supervisor, Reviewer, Viewer, etc.), multi-institution access, email verification, approval workflows, and audit logging.

Subscription and Billing Module
Manages subscription plans, payment processing, PDF invoices, balance tracking, top-ups, auto-renewal, and billing details.

Yearly Archive Module
Creates year-end snapshots linked to approved ECL runs for historical comparison and audit.

Platform Administration Module
SuperAdmin tools for company lifecycle management, logo uploads, platform-level subscription administration, and user approval/rejection.