Four judgement pillars that shape the quality, explainability, and defensibility of the final allowance.

Decide which assets are in scope, when lifetime treatment is more appropriate, and how to avoid forcing unlike exposures into one ECL method.

Design significant increase in credit risk logic that is proportionate, explainable, and robust enough for management challenge and reviewer scrutiny.

Connect historical behaviour, macro scenarios, portfolio sensitivity, and management judgement without making the final allowance opaque.

Organise assumptions, movements, approvals, and commentary so another informed party can follow the ECL story from inputs to reported number.