Provisioning Policy

A professionally drafted Provisioning Policy for banks, deposit-taking institutions and finance companies, covering credit risk appetite, origination and portfolio management. Global edition — written to international standards (Basel Committee, FATF, ISO, COSO, NIST and FSB) and deliberately jurisdiction-neutral, with bracketed prompts marking the points where your local law or regulator's requirements must be inserted. Supplied as a fully editable Microsoft Word document, de-identified and ready to adapt to your organisation. Typical owner: Chief Financial Officer; approval: Board Risk Committee.

Typical owner	Chief Financial Officer
Typical approval	Board Risk Committee
Length	~7,717 words (approx. 19 pages)
Last reviewed	July 2026 — verify currency for your circumstances before use
Format	Microsoft Word (.docx), fully editable
Delivery	Instant download after purchase; re-download any time from your account
Licence	Single-organisation licence
Guarantee	Materially defective or misdescribed? We'll resupply, replace or refund within 30 days — see Terms

Preview the first 6 pages (PDF) See the real cover, document control page and opening sections before you buy.

What's inside

• Contents
• 1. Purpose
• 2. Scope
• 3. Definitions
• 4. Regulatory Framework
• 5. Policy Statement and Principles
• 6. Expected Credit Loss Measurement
• 7. Significant Increase in Credit Risk and Definition of Default
• 8. Forward-Looking Information and Macroeconomic Scenarios
• 9. Management Overlays and Post-Model Adjustments
• 10. Write-Offs and Recoveries
• 11. Prudential Classification and Regulatory Adjustments
• 12. Model Governance
• 13. Roles and Responsibilities
• 14. Reporting and Escalation
• 15. Breaches of this Policy
• 16. Training and Awareness
• 17. Review of this Policy
• Appendix B: Staging Decision Summary
• Policy Administration

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