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- Significant deals, the recoverable amount is derived on the basis of individual deal specific recovery cash flows.
Expected credit losses are posted as Specific Provision. - Non-significant deals, the recoverable amount is derived on the basis of a loss that is calculated using statistical methods applied to historic performance information on the portfolio to which the individual deal belongs.
Expected credit losses for non-significant financial assets are posted as Lump Sum Specific Provision.
For further details about the treatment of specific provision and lump sum specific provision plrease refer to "Customer Impairment".