ECL calculator
An Excel template for the IFRS 9 loss allowance on trade receivables and contract assets, using the simplified approach (lifetime expected credit losses) and a provision matrix.
What it does
Works out historical loss rates from 13 month-end aged debtors reports using roll rates, or lets you enter the rates directly.
Applies a forward-looking adjustment, overall or by ageing bucket, with space to record your rationale.
Takes customers you assess individually (for example, in liquidation) out of the matrix so nothing is provided for twice.
Calculates the loss allowance, its movement for the year, the impairment charge and the journals.
Produces the provision matrix table for the IFRS 7 note and draft wording for the accounting policy.
What you get
One Excel workbook (.xlsx) with an Instructions tab, the blank template and a completed worked example for a fictitious company.
Clearly marked input cells, protected formulas and built-in checks, with a status line on every tab.
Works in Microsoft Excel 2010 or later (Windows or Mac). No macros.
Scope
One customer group per copy, based on 30-day ageing buckets. Collateral, credit insurance and discounting are not modelled, and the forward-looking adjustment remains your judgement.
Designed for small and medium-sized businesses reporting under IFRS Accounting Standards. It is a working aid: it does not replace the Standards or professional judgement, and its scope and limitations are set out in the Instructions tab.
