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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.

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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

DatesVenueDaysFeeCalendarRegister
19 to 21 Oct 2026Johannesburg3R13,000Register
20 to 22 Oct 2026Cape Town3R13,000Register
21 to 23 Oct 2026Durban3R13,000Register
26 to 28 Oct 2026Pretoria3R13,000Register
27 to 29 Oct 2026Windhoek3US$1,500Register
28 to 30 Oct 2026Gaborone3US$1,500Register
2 to 4 Nov 2026Maseru3US$1,500Register
3 to 5 Nov 2026Mbabane3US$1,500Register
4 to 6 Nov 2026Lusaka3US$1,500Register
9 to 11 Nov 2026Harare3US$1,500Register
10 to 12 Nov 2026Lilongwe3US$1,500Register
11 to 13 Nov 2026Blantyre3US$1,500Register
16 to 18 Nov 2026Mozambique3US$1,500Register
17 to 19 Nov 2026Nairobi3US$1,500Register
18 to 20 Nov 2026Dar es Salaam3US$1,500Register
23 to 25 Nov 2026Kigali3US$1,500Register
24 to 26 Nov 2026Kampala3US$1,500Register
25 to 27 Nov 2026Accra3US$1,500Register
30 Nov to 2 Dec 2026Lagos3US$1,500Register
1 to 3 Dec 2026Cairo3US$1,500Register
2 to 4 Dec 2026Mauritius3US$1,500Register
7 to 9 Dec 2026Dubai3US$1,500Register
8 to 10 Dec 2026Online3US$900Register

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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