Far Debt Instruments 2

Front 1

Derecognition of FAAC

Back 1

PV as of date versus considertion received.

Recognized in P/L

Front 2

1 The business model is achieved both by collecting contractual cash flows and by selling financial assets2 The contractual cash flows are solely for payment of principal and interest on the principal outstanding c ⁿ

Back 2

FVTOCI Business Model

Front 3

FVTOCI Initial Measurement

Back 3

FV + TC

Front 4

1 Financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows 2 SPPI

Back 4

FAAC Business Model

Front 5

Held for Trading Means:

Back 5

1 Acquired or incurred principally for the purpose of selling or repurchasing on a near term

2 Part of the portfolio identified financial instrument that are managed together and for which there is evidence of a recent actual pattern of short profit-taking

3 A derivative

Front 6

FVTOCI UG/UL Presentation

Back 6

Cummulative - Equity (SFP)

OCI- Movement of UG/UL during the current year presented (SCI)

Front 7

Derecognition of FVTOCI

Back 7

Front 8

UG/UL FVTOCI DEBT VS. EQUITY

Back 8

FVTOCI DEBT- Recycled to P/L

FVTOCI EQUITY- Transferred directly to RE

Front 9

Impairment of Financial Assets

Back 9

Covered in PFRS 9

Front 10

Scope of Impairment

Back 10

Entity shall recognize Allowance for ECL on FAAC, FVTOCI (DEBT), lease receivable, contract asset on a loan commitment and financial guarantee contract.

Front 11

The difference between the contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive discounted on EIR.

Back 11

Credit Loss

Front 12

Derecognition Gain/ Loss FVTOCI & FAAC

Back 12

Presented in P/L

Front 13

Impairment Loss FVTOCI & FAAC

Back 13

P/L

Front 14

Derecognition Gain FVTOCI & FAAC

Back 14

P/L no limit

Front 15

Expected Credit Loss Classification

Back 15

1 12 month ECL has not increased significantly since initial recognition; portion of lifetime ECL that represent the ECL that result from default of events within 12 months after reporting date

2 Lifetime ECL - has increased significantly since intial recognition that result from possible default events over the expected life of financial asset.

Front 16

FVTOCI Loss Allowance

Back 16

Presented in OCI

Front 17

Approaches in ECL:

Back 17

1Explicit Probability of Default Approach

2 Loss Rate Approach

3 Simplified Approach (Provision Matrix)

Front 18

The likelihood that a loan will not be repaid and will fall into default.

Back 18

Probability Default

Front 19

ECL under Approach 1

Back 19

ECL= Probability Default * Loss Given Default * Exposure at Default