ECL calculation & GL posting¶

PD × LGD × EAD computed at loan level. Collective provision for Stage 1/2, individual for Stage 3. GL entries posted daily.

Module dependencies¶

Module	Title	Required?	Contract	Reason
MOD-030	Stage allocation model	Required	—	ECL calculation requires the IFRS 9 stage allocation for each loan to determine the correct provisioning bucket.
MOD-001	Double-entry posting engine	Required	—	Posts daily provision movements as ledger entries via the posting engine.
MOD-104	AWS shared infrastructure bootstrap	Required	—	AWS shared infrastructure provisioned by MOD-104 (EventBridge buses, S3, KMS, Kinesis, Cognito) is required before this module can be deployed.
MOD-103	Neon database platform bootstrap	Required	—	Neon database and schema provisioned by MOD-103 must exist before this module can read or write Postgres.

Module	Title	As	Contract
MOD-033	RWA & capital ratio engine	Optional enhancement	—
MOD-065	Credit servicing & collections	Hard dependency	—
MOD-106	ROTE engine	Hard dependency	—
MOD-167	Credit card facility engine	Hard dependency	—

Policy	Title	Mode	How
CRE-006	Impairment & Provisioning Policy	`CALC`	ECL calculated at loan level daily — no quarterly manual assessment
REP-004	Financial Statements Policy	`AUTO`	Provision entries in GL sourced from validated model — no manual provision entries
DT-005	Model Risk Management Policy	`LOG`	ECL model in model inventory — backtested and validated against actual losses

Capability	Title	Mode	How
CAP-085	Revenue-linked repayment calculation	`CALC`	Computes the periodic repayment as a defined percentage of the borrower's revenue and posts the instalment to the loan account.

Part of SD05 — Credit Decisioning & Loan Platform Compiled 2026-05-22 from source/entities/modules/MOD-031.yaml