"Implementation of ECL-Based Loan Classification and Provisioning under IFRS 9 in Bangladesh"


  • SOLICITATION NUMBER: 0002017756
  • INSTITUTION:  IFC
  • ASSIGNMENT LOCATION: Bangladesh
  • ISSUE DATE AND TIME: Aug 08,2025 05:09
  • CLOSING DATE AND TIME: Aug 18,2025 23:59

Bangladesh Bank has mandated the implementation of the Expected Credit Loss (ECL) -based provisioning system under IFRS 9 by 2027; transitioning from the existing rule-based model. The roadmap; issued via BRPD Circular Letter No. 03 dated 23 January 2025; outlines various phases; including data preparation; pre-assessment; training; automation; and pilot implementation. To ensure a smooth transition; IFC’s Country Advisory and Economics (CAE) is working closely with the Bangladesh Bank to provide necessary policy support and technical assistance in designing and implementing an ECL-based provisioning framework. The primary objective of hiring a consortium (international and local firms) is to provide technical guidance to Bangladesh Bank and banks in Bangladesh on implementing ECL-based provisioning in accordance with IFRS 9. The consultants will assist in: -          Advising Bangladesh Bank on adopting an ECL-based provisioning model and developing relevant regulatory guidelines.-          Identifying implementation challenges and recommending solutions.-          Supporting data preparation; risk modeling; and regulatory reporting.-          Conducting training and capacity-building programs for Bangladesh Bank officials.-          Developing training modules and trainers to train commercia banks.

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