Guidelines of IFRS 9 (2023)

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TABLE OF CONTENTS
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“

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(a)
(b)

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No
No

Yes Yes

No Yes
Absolute credit quality
Does the financial asset meet the definition of “low credit risk” at the reporting date? Performing Stage 1 12-month expected loss Deterioration of credit quality Stage 2 Lifetime expected loss Credit –impaired Stage 3 Lifetime expected loss

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(1)
(a)
(b)
(2)

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(3)
(4)
(a)
(b)
(5)
(6)
(7)
(a)
(b)
(c)

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(d)
(e)
(f)
(a)
(b)
(a)
(b)
(c)

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(a)
(b)
(c)
(d)

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(e)
(f)
(g)

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(a)
(b)
.
(1)
(2)

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(3)
(4)
(5)
(6)
(1)

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(2)
(3)
(4)
(1)
(2)
(3)
(4)
(5)
(6)
(1)

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(2)
(3)
(4)
(5)
(a)
(i)
(ii)

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I.
II.
III.
IV. b.
c. d.
(b)
(i)
(ii)

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(c)
(i)
(6)
(7)
(8)

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(a)
(b)
(a)

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(b)
(c)
(d)