An expected credit loss IFRS 9 modular solution

The International Accounting Standards Board (IASB’s) IFRS 9 standard, replaces IAS 39, and addresses classification and measurement, impairment, and hedge accounting for financial instruments.

OneSumX IFRS 9 supports banks in implementing the full International Financial Reporting Standard 9 (IFRS 9). This solution provides a solid framework to capture and store all relevant contractual information. It helps manage events and transactions, IFRS calculations, accounting generation, processing and the delivery of the disclosures.

person circle arrows mitigate risk prepare change icon
End-to-end treatment of expected credit loss (ECL)

Going from classification, stage assessment, and measurement of ECL to the accounting treatment and IFRS disclosure requirements.
target group people icon
Gain a competitive advantage

Ensures compliance now and for years to come with a sustainable, fully integrated finance and risk solution.
person time management precise clock icon
Save time

A solution with a modular design that allows banks to make the most of available resources to implement IFRS 9 within the agreed timeline and budget.

OneSumX IFRS 9 solution features

OneSumX IFRS 9 combines lifecycle information on each individual financial instrument with a comprehensive set of IFRS 9 calculators. The resulting numbers are recorded in a transparent, traceable, and auditable contract-level IFRS subledger.

The solution ensures global IFRS 9 compliance while accommodating local deviations. It’s backed by a robust data management framework that captures and stores relevant contractual information, manages events and transactions, processes and stores IFRS calculations, generates accounting entries, and delivers comprehensive process for IFRS disclosures.

  • Classification and measurement

    • Pre-defined IFRS 9 classification business rules and a complete set of IFRS 9 compliant accounting schemes
    • An amortized cost-calculation engine with built-in support for debt restructuring, below-market loans and a wide variety of product lifetime events
    • Fair value measurement techniques
    • Support for storing and reporting on the Fair Value Hierarchies (IFRS 13)
    • A complete set of IFRS 9 compliant accounting schemes

  • Impairment and expected credit loss (ECL) model

    • Accounting schemes that include the logic for the expected credit losses over the full instrument's lifecycle
    • Develop and build an ECL model that needs to be run in multiple scenarios
    • Support for calculation and subsequent accounting processing of credit-adjusted effective interest rate (EIR), amortized cost and effective interest for purchased or originated credit-impaired instruments
    • Apply expected credit loss calculators which can work with expert judgment or macroeconomic scenarios
    • Track movements between any of the three stages on a portfolio and individual level
    • Effectively manage disclosures under IFRS 7 and IFRS 9

  • Hedge accounting (IFRS 9 and IAS 39 options

    Hedge accounting can be addressed using either IAS 39 or IFRS 9 principles, and our flexible solution enables both methods. If the IAS 39 option is selected, the following features will be available for your team to leverage:
    • Hedge designation and documentation
    • Hedged risk valuations (both delta and full), including amortizations
    • Hedge effectiveness calculation, for example, linear regression
    • Accounting adjustment calculators

  • Disclosures requirements

    • Supports all IFRS 9 regulatory disclosures, including IFRS reporting templates under EBA's FINREP, COREP, and the bank's financial statements under IFRS.
    • Combines the lifecycle information on each individual financial instrument with a transparent and auditable contract level IFRS subledger and powerful reporting tools
    • Full compliance with IFRS 9 and other IFRS disclosures
    • Full transparency and traceability that satisfy internal and external audit needs.
Break free from IFRS 9 workarounds
Future-proof IFRS 9 compliance for banks. Learn to automate workflows, streamline reporting, and ensure operational efficiency with our expert toolkit.
IFRS 9 Toolkit
Is your IFRS 9 ECL solution up to standard?
Optimize your IFRS 9 ECL solution. Validate data accuracy, governance, and flexibility with our comprehensive healthcheck. Stay compliant with IFRS 9 for banks while managing credit risk effectively.
IFRS 9 Healthcheck
GHB Customer Testimonial

IFRS 9 customer testimonial

Here’s how OneSumX IFRS 9 helped optimize Thailand’s Government Housing Bank’s financial data management.

Regulatory newsletter

From evolving Basel standards to emerging regional regulations, our curated content keeps you well-prepared for what lies ahead. Explore timely updates, all in one place.
Subscribe to Newsletter

OneSumX events
and webinars

Keep up to date with news, webinars and events in financial risk, regulatory & reporting. Explore detailed analysis, expert commentary and perspectives — all in one place.
Sign-Up Today
  • Aerial view of New York City skyline at sunset,
    Solution Detail
    OneSumX CECL Solution
    OneSumX CECL is a comprehensive and flexible solution that improves data visibility and audit capabilities by collating, standardizing and enriching data.
    Learn More

  • Article
    Compliance
    Finance
    June 18, 2025

    Mid-year banking outlook: How transparency, resilience, and responsiveness are shaping the regulatory agenda      

    CRR 3, Pillar 3, and instant payments are reshaping EU banking. Transparency, resilience, and responsiveness are now top regulatory priorities.
    Learn More
  • Article
    Compliance
    Finance
    June 09, 2025

    Is data your bank’s biggest liability? 

    Is your data a liability or a strategic advantage? Learn how data governance in banking helps reduce compliance risk, support AI initiatives, and strengthen financial decision-making.
    Learn More
  • Article
    Compliance
    Finance
    May 28, 2025

    How to prepare for Basel III Reforms in Thailand

    5-step Basel III Reforms Checklist to help Thai banks assess readiness, identify compliance gaps, and prepare for the 2028 Bank of Thailand deadline.
    Learn More
  • Article
    Compliance
    Finance
    May 12, 2025

    Built for stress: Rethinking liquidity management in a new era of risk

    Discover how liquidity risk is evolving amid volatility, digital deposits, and regulatory change. Download our OneSumX-Chartis paper to rethink your liquidity strategy.
    Learn More

OneSumX solution downloads

Browse all OneSumX Finance, Risk and Regulatory solution downloads

Thumbnail for OneSumX IFRS9 Primer
IFRS 9 solution primer

onesumx for finance thumbnail
OneSumX for Finance solution overview

Request more information about OneSumX IFRS 9 solution


  • No obligation. Talk to an expert about your specific business and implementation needs.

  • Your details will not be shared. We will only contact you about OneSumX FRR solutions.

  • Opt out, or change preferences, at anytime.

Back To Top