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Credit Risk Modelling and IFRS 9 Expected Credit Loss Provisioning

IFRS 9 requires lenders to provide for expected credit losses before a default occurs, which changed how banks and credit providers model and provision their books. This course covers probability of default, loss given default and exposure at default, the staging model and forward looking scenarios. Participants learn how the numbers are built, challenged and disclosed, using African lending portfolios as the working example.

What you will be able to do

  • Explain the IFRS 9 expected credit loss model and its three stages.
  • Build probability of default, loss given default and exposure at default estimates.
  • Apply forward looking macroeconomic scenarios to loss provisioning.
  • Determine significant increases in credit risk for staging decisions.
  • Review and challenge expected credit loss model outputs.
  • Prepare provisioning disclosures for the financial statements.

Course outline

  1. 01From incurred loss to expected loss
  2. 02The three stage impairment model
  3. 03Probability of default estimation
  4. 04Loss given default and exposure at default
  5. 05Forward looking scenarios
  6. 06Significant increase in credit risk
  7. 07Model validation and challenge
  8. 08Provisioning disclosures

Who should attend

Credit risk analysts, finance and reporting managers, model developers and auditors in banks, microlenders and credit providers.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Accra3US$1,500
24 to 26 Aug 2026Lusaka3US$1,500
31 Aug to 2 Sep 2026Kigali3US$1,500
7 to 9 Sep 2026Nairobi3US$1,500
14 to 16 Sep 2026Durban3R13,000
21 to 23 Sep 2026Johannesburg3R13,000
5 to 7 Oct 2026Mauritius3US$1,500
12 to 14 Oct 2026Dubai3US$1,500
19 to 21 Oct 2026Lagos3US$1,500
26 to 28 Oct 2026Harare3US$1,500
2 to 4 Nov 2026Kampala3US$1,500
9 to 11 Nov 2026Dar es Salaam3US$1,500
16 to 18 Nov 2026Pretoria3R13,000
23 to 25 Nov 2026Cape Town3R13,000
7 to 9 Dec 2026Online3US$900
14 to 16 Dec 2026Mozambique3US$1,500
21 to 23 Dec 2026Cairo3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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