Information on how requirements for modification of contractual cash flows of financial assets have been applied

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Information on how requirements for modification of contractual cash flows of financial assets have been appliedenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Teave, kuidas on rakendatud finantsvarade lepingupõhiste rahavoogude muutmise nõudeidethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Teave selle kohta, kuidas on rakendatud finantsvarade lepingupõhiste rahavoogude muutmise nõudeid, sh kuidas üksus: a) määrab kindlaks, kas muudetud finantsvara krediidirisk, samal ajal kui kahju allahindluseks mõõdeti summa, mis on võrdne kehtivusajal eeldatava krediidikahjuga, on paranenud sel määral, et kahju allahindlus taandub mõõtmisel summale, mis võrdub 12 kuu eeldatava krediidikahjuga ja b) jälgib, mil määral punkti a kriteeriumidele vastavate finantsvarade kahju allahindlust mõõdetakse hiljem uuesti summas, mis võrdub kehtivusajal eeldatava krediidikahjuga.ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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Related Parent Concepts

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