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c)  Simulation of alternative sets of stage assignment rules 'analysing' the cliff effect (for details about the cliff effect, please refer to the manual Stage Assignment).


In a later process step in ECL caclulation, statistical methods are assigned to combinations of

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If the ECL Workbench is not in charge of assigning the impairment stage, no component for staging needs to be selected. In this case, stage information can be provided from a source as input for further steps in the process chain in ECL calculation.

In general, FlexFinance provides seamless options for configuring quantitative and qualitative absolute and relative criteria for stage assignment in IFRS9IFRS 9


The following standard components have been defined:

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If the number of “Days past due (DPD)” exceeds 30 days, a significant deterioration in credit quality is assumed and the individual deal will be assigned to stage 2. If the number of days past due exceeds 90 days, the individual deal will be assigned to stage 3. The underlying configuration is performed in a separate table and can be adjusted. If necessary, different rules can be applied for different portfolios. However, these assumptions may differ in individual cases: For example, public households are often accused of "sluggish payment behaviour". For this reason, the number of overdraft days for public-sector customers that suggest a deterioration in credit quality may exceed the usual 30 days.

Component 'Staging DPD & PD'

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The component 'Staging DPD & Scoring' considers both the number of days past due (equal to component 'Staging DPD') and the change in scoring. Similar to the component 'Staging DPD & PD', this component links a quantitative and qualitative parameter for stage assignment. It works with relative changes in score points since deal origination.

(Please read more in the manual: Stage Assignment for

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  1. Automatic stage assignment process, taking rule sets of quantitative and qualitative absolut and/or relative criteria into account

  2. Import of the impairment stage

  3. Manual stage assignment

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