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Loan Receivable (Concept Map)

This document outlines a 3-stage approach to measuring expected credit losses on loan receivables. Stage 1 involves a 12-month expected credit loss measurement. Stage 2 measures impairment of loans with a higher credit risk. Stage 3 uses a lifetime expected credit loss measurement for loans that have experienced a significant increase in credit risk. The document also discusses methods for initially and subsequently measuring loan receivables, as well as types of origination fees.

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Lequin Patrick Alican R.
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297 views1 page

Loan Receivable (Concept Map)

This document outlines a 3-stage approach to measuring expected credit losses on loan receivables. Stage 1 involves a 12-month expected credit loss measurement. Stage 2 measures impairment of loans with a higher credit risk. Stage 3 uses a lifetime expected credit loss measurement for loans that have experienced a significant increase in credit risk. The document also discusses methods for initially and subsequently measuring loan receivables, as well as types of origination fees.

Uploaded by

Lequin Patrick Alican R.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Stage 1 3-stage impairment

approach
12-month expected
credit loss

Stage 2
Impairment of
Loan Credit Loss

Stage 3 Lifetime expected


CREDIT RISK credit loss

Measurement

LOAN RECEIVABLE

MEASUREMENT
S Effective Interest
Method
Fair Value Amortized Cost
(Initial) (Subsequent)

Origination Fees

Direct Indirect
Origination Fees Origination Fees

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