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  • Credit deterioration model
    In this model, a deal will be assigned depending on its deterioration of in credit quality to one of three stages. Each stage has specific requirements regarding the calculation of the expected credit loss (ECL). All financial assets are considered in this model if they do not fullfil the conditions for the following models.

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  • Purchased or originated credit-impaired (POCI) deals
    POCI deals are financial assets that are credit impaired on at initial recognition.


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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  1. Segmentation
  2. Stage Assignment
  3. ECL Calculation
  4. Financial Accounting
  5. Reporting and Analysis


Beside Besides the components for segmentation and stage assignment, the following components are important for the treatment of risk provision under IFRS 9:

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