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For lessors also IFRS 9 for the calculation of probability weighted expected credit losses is relevant.
Functional processing is in general based on the following process chain:
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| pageReferences | Capture/delivery of all contract data IFRS 16-!!!!!-Generation of cash flows under IFRS 16-!!!!!-Valuation IFRS 16-!!!!!-Posting of payments and valuation results under IFRS 16-!!!!!-Writing the result layer IFRS 16 |
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