Banking & finance glossary

Clear bilingual definitions of the banking and financial terms professionals use every day.

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1 term · Last updated 13 October 2026

E

Expected credit loss (ECL)

الخسائر الائتمانية المتوقعة

A probability-weighted estimate of credit losses over 12 months, or over the life of the financial instrument if its credit risk has increased significantly, under IFRS 9.

Related terms: Non-performing loan, IFRS 9 Financial Instruments

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