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- Purchased or originated credit-impaired (POCI) deals
POCI deals are financial assets that are credit impaired on initial recognition.
For the treatment of POCI deals, please read more in the manual: POCI-deals.
After the introduction of IAS 39 in recent years led to a worldwide harmonisation of accounting standards, the effect was further intensified by IFRS 9. IFRS 9 has been introduced in numerous countries or is about to be introduced. In addition, numerous local accounting standards have been made accessible for IFRS values.
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