topic Issue verifying default rate tables in SAS IFRS 9 in SAS Risk Management https://communities.sas.com/t5/SAS-Risk-Management/Issue-verifying-default-rate-tables-in-SAS-IFRS-9/m-p/986530#M556 <DIV><P>Hello everyone,</P><P>I am currently working on default rate analysis within the SAS IFRS 9 framework and I am facing an issue reconciling the calculated default rates with the values available in the IFRS 9 data tables.</P><P>Specifically, I would like to understand which standard SAS IFRS 9 tables should be checked to validate historical and cohort‑based default rates (e.g., performing population vs. new defaults). At the moment, the default rates I am deriving do not fully align with what is stored or reported in the model outputs.</P><P>Could anyone advise on:</P><UL><LI>The key IFRS 9 tables used for default rate / PD monitoring</LI><LI>How default events are typically captured and aggregated in these tables</LI><LI>Any common pitfalls when validating default rates in SAS IFRS 9</LI></UL><P>Any guidance or best practices would be highly appreciated.</P><P>Thank you in advance.</P></DIV> Mon, 20 Apr 2026 08:22:29 GMT Musheer1 2026-04-20T08:22:29Z Issue verifying default rate tables in SAS IFRS 9 https://communities.sas.com/t5/SAS-Risk-Management/Issue-verifying-default-rate-tables-in-SAS-IFRS-9/m-p/986530#M556 <DIV><P>Hello everyone,</P><P>I am currently working on default rate analysis within the SAS IFRS 9 framework and I am facing an issue reconciling the calculated default rates with the values available in the IFRS 9 data tables.</P><P>Specifically, I would like to understand which standard SAS IFRS 9 tables should be checked to validate historical and cohort‑based default rates (e.g., performing population vs. new defaults). At the moment, the default rates I am deriving do not fully align with what is stored or reported in the model outputs.</P><P>Could anyone advise on:</P><UL><LI>The key IFRS 9 tables used for default rate / PD monitoring</LI><LI>How default events are typically captured and aggregated in these tables</LI><LI>Any common pitfalls when validating default rates in SAS IFRS 9</LI></UL><P>Any guidance or best practices would be highly appreciated.</P><P>Thank you in advance.</P></DIV> Mon, 20 Apr 2026 08:22:29 GMT https://communities.sas.com/t5/SAS-Risk-Management/Issue-verifying-default-rate-tables-in-SAS-IFRS-9/m-p/986530#M556 Musheer1 2026-04-20T08:22:29Z