A financial asset may already be credit-impaired when purchased
Show these at Purchase Price (This is already net of credit losses)
SBR syllabus
Originated Credit Impaired Financial Assets - Summary 18 / 21
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A financial asset may already be credit-impaired when purchased
Show these at Purchase Price (This is already net of credit losses)
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Use Credit Adjusted Interest Rate
To calculate interest income
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Any subsequent changes in lifetime expected credit losses
Are recognised as a separate Loss allowance
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Any subsequent changes in lifetime expected credit losses
Are recognised as a separate Loss allowance
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