ifrs9-scenarios
Installation
SKILL.md
IFRS 9 SCENARIO FRAMEWORK REQUIREMENTS
IFRS 9.5.5.17 requires: reasonable and supportable information about future economic conditions, including forward-looking information. This is not optional. Single-scenario ECL is non-compliant with IFRS 9.
SCENARIO STRUCTURE — MINIMUM AND BEST PRACTICE
Minimum (IFRS 9): base + 1 upside + 1 adverse Best practice: 4–5 scenarios with explicit probability weights
| Scenario | Typical Weight | Key Feature |
|---|---|---|
| Upside | 10–20% | Above-trend growth, falling unemployment |
| Base | 35–50% | Central forecast, moderate conditions |
| Adverse | 25–35% | Mild recession, rising unemployment |
| Severe | 10–20% | Deep recession, sharply falling asset prices |