[IFRS]予想信用損失の引当マトリクスを用いた算定

予想信用損失を見積る際の実務上の便法としてIFRS第9号に以下のような記述があります。

IFRS 9 Financial Instruments

B5.5.35 An entity may use practical expedients when measuring expected credit losses if they are consistent with the principles in paragraph 5.5.17. An example of a practical expedient is the calculation of the expected credit losses on trade receivables using a provision matrix. The entity would use its historical credit loss experience (adjusted as appropriate in accordance with paragraphs B5.5.51–B5.5.52) for trade receivables to estimate the 12-month expected credit losses or the lifetime expected credit losses on the financial assets as relevant. A provision matrix might, for example, specify fixed provision rates depending on the number of days that a trade receivable is past due (for example, 1 per cent if not past due, 2 per cent if less than 30 days past due, 3 per cent if more than 30 days but less than 90 days past due, 20 per cent if 90–180 days past due etc). Depending on the diversity of its customer base, the entity would use appropriate groupings if its historical credit loss experience shows significantly different loss patterns for different customer segments. Examples of criteria that might be used to group assets include geographical region, product type, customer rating, collateral or trade credit insurance and type of customer (such as wholesale or retail).

（下線―引用者）

この引当マトリクス（provision matrix）を使用した予想信用損失の見積りに関する設例としてIFRS第9号に設例12がありますが、これだけですとイメージが湧きづらく感じます。

この点、有限責任監査法人トーマツの「引当マトリクスを使用した営業債権への予想信用損失モデルの適用」が参考になるものと思われます。