Expected credit loss rules: New provisioning framework to come into force in April 2027
- Posted on April 27, 2026
- By Business News Today
- 0 Views
- 1 min read
Expected credit loss rules: New provisioning framework to come into force in April 2027
The new ECL guidelines would introduce a "staging framework" for asset classification under the ECL approach, replacing the existing incurred-loss-based provisioning framework. However, the central bank said in a note that it would retain the current 90-day overdue rule for classifying non-performing assets (NPA).
