Page tree

Versions Compared

Key

  • This line was added.
  • This line was removed.
  • Formatting was changed.

Impairment stage 3 is related to the objective evidence of impairment.

After minimum at least one individual financial asset has been assigned to impairment stage 3, the solution supports the impairment of customers.

In a first step, a significance test is applied for such those deals impaired in stage 3.

...

In both cases, the risk provision is calculated on at individual deal level. The basis of calculation is the comparison of the Gross Carrying Amount (GCA) and the recoverable amount, but for

...