For details about the calculation of risk provision and expected credit losses please refer to the section  Expected Credit Loss/Risk Provision.

The IFRS specific measure "Expected Credit Loss / Risk Provision IFRS" takes IFRS specific settings in the impairment workbenches into account.

Especially for stage 1 and stage specific settings can be defined for

• stage assignment
• segment assignmentExpected Credit Loss / Risk Provision IFRS
• scenario definitions
• macroeconomic parameters
• Models