Bangladesh Bank has introduced a new guideline to implement the Expected Credit Loss (ECL) model in the country's banking sector, aligning loan risk management and financial reporting with international standards. The central bank announced that the new system, based on the International Financial Reporting Standard IFRS-9, will take effect in 2028. Under this framework, banks must set aside provisions for potential loan losses before loans actually turn bad, replacing the current practice of provisioning after losses occur.
According to the guideline, loans will be classified into three stages depending on risk level, with provisions calculated for 12-month or lifetime expected losses. The new approach will also adjust interest income recognition based on loan risk, providing a more accurate reflection of banks’ income and exposure. Bangladesh Bank has allowed an additional five years for capital adjustment to ease the transition.
The guideline marks the first comprehensive step by Bangladesh Bank to implement IFRS-9, following a 2020 directive from the Financial Reporting Council. Several South Asian countries have already adopted similar standards.
অর্থনৈতিক রিপোর্টার প্রকাশ : ০৮ মার্চ ২০২৬, ১৫: ৫৩ দেশের ব্যাংকিং খাতে ঋণ ঝুঁকি ব্যবস্থাপনা ও আর্থিক প্রতিবেদনের মান আন্তর্জাতিক মানের সঙ্গে সামঞ্জস্যপূর্ণ করতে প্রত্যাশিত ঋণ ক্ষতি (ইসিএল) পদ্ধতি চালুর উদ্যোগ নিয়েছে বাংলাদেশ ব্যাংক। আন্তর্জাতিক আর্থি
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