IFRS 9, ECL & Credit Risk White Papers

Expected Life (Maturity) for Revolving Credit Products under IFRS 9

This paper explores how behavioural maturity provides a robust IFRS 9 aligned framework for measuring expected credit loss horizons in revolving credit portfolios. Using survival analysis, it demonstrates how exposure duration can be derived from observed customer behaviour rather than contractual assumptions and explains how expected remaining life is estimated at reporting date.