Total Facilities
8
Total EAD (BDT Mn)
10,235.00
SICR Flagged
4
Stage 3 Impaired
1
Live Data Summary
Database connected at localhost:3306 | Database: bithutcombd_bb | Records: Facilities 8, PD 20, LGD 2, Macro 3, SICR 10
Loan Portfolio & Facility-Level Data
| Facility | Borrower | Sector | Type | EAD | DPD | Rating | Stage | SICR |
|---|---|---|---|---|---|---|---|---|
| F001 | ABC Textiles Ltd | Textile | funded_term_loan | 1,860.00 | 4 | A2 | 1 | No |
| F002 | ABC Textiles Ltd | Textile | nonfunded_lc | 820.00 | 0 | A2 | 1 | No |
| F003 | Delta Agro Foods PLC | Agro Processing | funded_cc | 1,260.00 | 38 | B3 | 2 | Yes |
| F004 | Prime Steel Industries | Steel | funded_term_loan | 2,625.00 | 112 | C2 | 3 | Yes |
| F005 | Prime Steel Industries | Steel | nonfunded_bg | 520.00 | 29 | C1 | 2 | Yes |
| F006 | Nexus Trading House | Trading | funded_od | 930.00 | 67 | C1 | 2 | Yes |
| F007 | Riverine Shipbuilders | Shipbuilding | funded_term_loan | 1,510.00 | 11 | A3 | 1 | No |
| F008 | Riverine Shipbuilders | Shipbuilding | nonfunded_lc | 710.00 | 0 | A3 | 1 | No |
PD History & Rating Transitions
Probability of Default by Grade (5-year history)
| Grade | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| A1 | — | — | — | — | — |
| A3 | — | — | — | — | — |
| B1 | — | — | — | — | — |
| C1 | — | — | — | — | — |
Rating Transition Matrix 2025
| From Grade | To A1/A2 | To B1 | To C1 | To Default |
|---|---|---|---|---|
| A1 | — | 1.40 | — | 0.60 |
| B1 | — | 78.90 | 8.20 | 4.40 |
LGD & Recovery Data
| Facility | Default Date | Recovered (BDT Mn) | Months | Collateral Book | Realized | Workout Cost |
|---|---|---|---|---|---|---|
| F006 | 2025-10-01 | 180.00 | 8 | 470.00 | 295.00 | 22.00 |
| F004 | 2025-07-15 | 420.00 | 11 | 900.00 | 610.00 | 36.00 |
Macro-Economic Scenarios
| Quarter | Scenario | Weight % | GDP % | Inflation % | Unemployment % | Policy Rate % | USD/BDT |
|---|---|---|---|---|---|---|---|
| 2026Q1 | base | 50.00 | 6.10 | 7.20 | 4.30 | 8.50 | 118.40 |
| 2026Q1 | best | 20.00 | 6.80 | 6.40 | 3.90 | 8.00 | 115.20 |
| 2026Q1 | worst | 30.00 | 4.90 | 8.80 | 5.40 | 9.50 | 123.60 |
SICR Assessment
Summary by Facility
| Facility | Borrower | Quantitative | Qualitative | Total |
|---|---|---|---|---|
| F004 | Prime Steel Industries | 1 | 2 | 3 |
| F003 | Delta Agro Foods PLC | 2 | 1 | 3 |
| F005 | Prime Steel Industries | 1 | 1 | 2 |
| F006 | Nexus Trading House | 0 | 2 | 2 |
Trigger Details
| Facility | Code | Indicator | Type | Triggered | Value |
|---|---|---|---|---|---|
| F003 | DPD30 | 30+ DPD rebuttable presumption | quantitative | Yes | 38 DPD |
| F003 | RATING_DOWN | Internal rating downgrade since origination | quantitative | Yes | A3 -> B3 |
| F003 | RESTRUCTURE | Restructuring event | qualitative | Yes | Term revised |
| F004 | DPD90 | 90+ DPD default threshold | quantitative | Yes | 112 DPD |
| F004 | COV_BREACH | Covenant breach | qualitative | Yes | DSCR breach |
| F004 | LITIGATION | Borrower litigation | qualitative | Yes | Ongoing court case |
| F005 | RATING_DOWN | Internal rating downgrade since origination | quantitative | Yes | B2 -> C1 |
| F005 | COLLATERAL_DROP | Collateral value deterioration | qualitative | Yes | Down by 28% |
| F006 | CONTACT_LOSS | Unable to contact borrower | qualitative | Yes | No response 45 days |
| F006 | FUND_DIVERSION | Fund diversion flag | qualitative | Yes | Mismatch in utilization |
CET1 Transitional Relief Schedule
| Year | Relief % | Day 1 Impact | Fully Loaded CET1 | Transitional CET1 |
|---|---|---|---|---|
| Year 1 | 95.00 | 225.00 | 69,775.00 | 69,988.75 |
| Year 2 | 85.00 | 225.00 | 69,775.00 | 69,966.25 |
| Year 3 | 70.00 | 225.00 | 69,775.00 | 69,932.50 |
| Year 4 | 50.00 | 225.00 | 69,775.00 | 69,887.50 |
| Year 5 | 25.00 | 225.00 | 69,775.00 | 69,831.25 |
| Year 6 | 0.00 | 225.00 | 69,775.00 | 69,775.00 |
Annex E - ECL Movement Statement
| Period | Movement Type | Stage 1 | Stage 2 | Stage 3 | Total |
|---|---|---|---|---|---|
| 2026-03-31 | opening_balance | 29.00 | 82.00 | 245.00 | 356.00 |
| 2026-03-31 | s1_to_s2 | -6.00 | 6.00 | 0.00 | 0.00 |
| 2026-03-31 | s2_to_s3 | 0.00 | -9.00 | 9.00 | 0.00 |
| 2026-03-31 | s3_to_s2 | 0.00 | 4.00 | -4.00 | 0.00 |
| 2026-03-31 | new_originated | 7.00 | 3.00 | 0.00 | 10.00 |
| 2026-03-31 | repayment | -2.00 | -6.00 | -5.00 | -13.00 |
| 2026-03-31 | parameter_change | 1.00 | 4.00 | 10.00 | 15.00 |
| 2026-03-31 | fx_change | 0.50 | 1.00 | 0.50 | 2.00 |
| 2026-03-31 | closing_balance | 29.50 | 85.00 | 255.50 | 370.00 |
Annex F - ECL vs Regulatory Provision Reconciliation
| Period | Regulatory Provision | ECL Allowance | Loan Loss Reserve |
|---|---|---|---|
| 2026-03-31 | 1,200.00 | 1,500.00 | 0.00 |
Stage-wise ECL Totals
| Period | Stage 1 ECL | Stage 2 ECL | Stage 3 ECL | Total ECL |
|---|---|---|---|---|
| 2026-03-31 | 34.00 | 112.00 | 260.00 | 406.00 |
Framework Documentation
| Document | Due Date | Status |
|---|---|---|
| Board-approved ECL Framework document | 2026-07-15 | Submitted |
| Definition of Default | 2026-07-15 | Submitted |
| Stage 1/2/3 criteria | 2026-07-15 | Submitted |
| All 23 SICR triggers | 2026-07-15 | In Progress |
| Selected ECL model methodology | 2026-07-15 | Submitted |
| Scenario weighting rationale | 2026-07-15 | Submitted |
Model Validation & Remediation
| Date | Validator | Severity | Finding | Issue | Owner | Status |
|---|---|---|---|---|---|---|
| 2026-12-18 | Independent Risk Analytics Ltd | medium | Model calibration acceptable; SICR documentation gaps found for 2 portfolios | VAL-02 | Head of Remedial Management | open |
| 2026-12-18 | Independent Risk Analytics Ltd | medium | Model calibration acceptable; SICR documentation gaps found for 2 portfolios | VAL-01 | Head of Credit Risk | in_progress |