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On first use: Read ../../CLAUDE.md to obtain Stage classification criteria/PD-LGD-EAD parameters/upgrade rules.
/ifrs9-credit-risk-master — IFRS 9 Credit Risk Exposure Assessment Master Process
Complete assessment process
Step 1：敞口收集与 Stage 分类
→ 执行 stage-classification
→ 确认每个敞口所处 Stage
Step 2：ECL 计量
→ 执行 ecl-calculation
→ 计算每个敞口的 12 个月/存续期 ECL
Step 3: Macro forward-looking adjustment → Execute macro-forward-adjustment → Apply macro scenario weights to adjust ECL
Step 4: ECL result validation → Migration analysis (NCR) → Coverage ratio reasonableness validation → Compare with prior period/peers
Step 5: Regulatory disclosure → Execute ecl-disclosure → Generate IFRS 7 / IFRS 9 disclosure information
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## 第一步：敞口收集与 Stage 分类
**执行 Skill：** `stage-classification`
□ Execution status: [Success/Failure]
□ Exposure summary: □ Stage 1 exposure: [X] ten thousand yuan ([X] customers/transactions) □ Stage 2 exposure: [X] ten thousand yuan ([X] customers/transactions) □ Stage 3 exposure: [X] ten thousand yuan ([X] customers/transactions) □ Total exposure: [X] ten thousand yuan
□ Stage distribution: □ Stage 1 proportion: [X]% — [✅ Normal / ⚠️ High] □ Stage 2 proportion: [X]% — [✅ Normal / ⚠️ High] □ Stage 3 proportion: [X]% — [✅ Normal / ⚠️ High]
□ Significant Stage transfers: □ Newly transferred into Stage 2: [X] customers / [X] ten thousand yuan □ Newly transferred into Stage 3: [X] customers / [X] ten thousand yuan □ Reason for transfer: [Description]
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## 第二步：ECL 计量
**执行 Skill：** `ecl-calculation`
□ Execution status: [Success/Failure]
□ ECL results: □ Stage 1 ECL: [X] ten thousand yuan □ Stage 2 ECL: [X] ten thousand yuan □ Stage 3 ECL: [X] ten thousand yuan □ Total ECL: [X] ten thousand yuan
□ Coverage ratio: □ Stage 1 coverage ratio: [X]% — [✅ Sufficient / ⚠️ Low] □ Stage 2 coverage ratio: [X]% — [✅ Sufficient / ⚠️ Low] □ Stage 3 coverage ratio: [X]% — [✅ Sufficient / ⚠️ Low]
□ Comparison with prior period: □ Prior period ECL: [X] ten thousand yuan vs current period [X] ten thousand yuan □ Change: [±X] ten thousand yuan / [±X]% □ Main reason for change: [Description]
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## 第三步：宏观前瞻调整
**执行 Skill：** `macro-forward-adjustment`
□ Execution status: [Success/Failure/Not applicable]
□ Macro scenario weights: □ Optimistic scenario: [X]% — GDP +[X]% □ Base scenario: [X]% — GDP [X]% □ Pessimistic scenario: [X]% — GDP -[X]%
□ ECL after forward-looking adjustment: □ ECL before adjustment: [X] ten thousand yuan □ ECL after adjustment: [X] ten thousand yuan □ Impact of forward-looking adjustment: [±X] ten thousand yuan / [±X]%
□ Reasonableness of adjustment: [✅ Reasonable / ⚠️ Large deviation — Explanation: ...]
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## 第四步：结果验证
□ Migration analysis (NCR): □ Stage 1 → Stage 2 net transfer in: [X] / [X] ten thousand yuan □ Stage 2 → Stage 3 net transfer in: [X] / [X] ten thousand yuan □ Whether migration meets expectations: [✅ Yes / ⚠️ Abnormal — Explanation: ...]
□ Coverage ratio validation: □ Whether below regulatory minimum requirement: [Yes/No] □ Whether below peer average (deviation > ±[X]%): [Yes/No]
□ Top 10 exposure concentration: □ Top 3 exposure as a proportion of total ECL: [X]% — [✅ Diversified / ⚠️ Concentrated]
□ Significant risk exposures: □ Single largest exposure: [Customer name] — [X] ten thousand yuan / Stage [X] — ECL [X] ten thousand yuan □ Whether escalation to CRO is required: [✅ Yes / ⚠️ No]
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## 第五步：监管披露
**执行 Skill：** `ecl-disclosure`
□ Execution status: [Success/Failure]
□ Disclosure completeness: □ ECL movement schedule (IFRS 7): [✅ Provided / ☐ Missing] □ Stage transfer explanation: [✅ Provided / ☐ Missing] □ Macro adjustment explanation: [✅ Provided / ☐ Missing] □ Sensitivity analysis: [✅ Provided / ☐ Missing]
□ Audit cooperation matters: □ Audit adjustments: [X] ten thousand yuan □ Audit qualified opinion: [Yes/No — Content: ...]
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## 综合输出
═══════════════════════════════════════ IFRS 9 Credit Risk Exposure Assessment Report Assessment cutoff date: [YYYY-MM-DD] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
【Core Conclusions】 Total ECL: [X] ten thousand yuan (vs. prior period [X] ten thousand yuan, [±X]%) Overall coverage ratio: [X]% Stage 3 proportion: [X]% — [✅ Manageable / ⚠️ High] Impact of macro forward-looking adjustment: [±X] ten thousand yuan
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【I. Exposure Stage Distribution】
| Stage | Exposure (ten thousand) | Proportion | ECL (ten thousand) | Coverage ratio |
|---|---|---|---|---|
| Stage 1 | [X] | [X]% | [X] | [X]% |
| Stage 2 | [X] | [X]% | [X] | [X]% |
| Stage 3 | [X] | [X]% | [X] | [X]% |
| Total | [X] | 100% | [X] | [X]% |
【II. ECL Movement Analysis】
□ Opening ECL: [X] ten thousand yuan □ Net increase (decrease) for the period: [X] ten thousand yuan □ Of which: new Stage 3 [X] ten thousand yuan / Stage 2 migration [X] ten thousand yuan / recoveries [X] ten thousand yuan □ Closing ECL: [X] ten thousand yuan
【III. Macro Forward-Looking Adjustment】
□ Optimistic: [weight X]% → ECL [X] ten thousand yuan □ Base: [weight X]% → ECL [X] ten thousand yuan □ Pessimistic: [weight X]% → ECL [X] ten thousand yuan □ Weighted ECL (adjusted): [X] ten thousand yuan
【IV. Migration Analysis (NCR)】
□ Stage 1 → Stage 2: [X] accounts / [X] ten thousand yuan □ Stage 2 → Stage 3: [X] accounts / [X] ten thousand yuan □ Stage 2 → Stage 1 (reversal): [X] accounts / [X] ten thousand yuan
【V. Major Risk Matters】
□ Requiring escalation to CRO: [X] items □ Single largest exposure: [Client name] — [X] ten thousand yuan □ Top 3 ECL concentration: [X]%
【VI. Audit Matters】
□ Audit adjustments: [X] ten thousand yuan ([increase/decrease] ECL) □ Audit qualified opinion: [Yes/No]
【VII. Matters for Attention Next Period】
□ Key monitored clients: [...] □ Assumptions requiring reassessment: [...]
═══════════════════════════════════════ Prepared by: [Risk Manager] Reviewed by: [CRO] Submission date: [YYYY-MM-DD] ═══════════════════════════════════════
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## 升级触发条件
- Stage 3 敞口占比 > [X]%
- ECL 覆盖率低于监管最低要求
- 前瞻调整与市场共识偏离 > ±[X]%
- 单一最大敞口 ECL > [X] 万元
- 审计提出重大调整意见
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*Finance Skills — ifrs9-credit-risk-master atomic skill*