Abbreviations
Below you will find the list of abbreviations and terms used in describing the IFRS9 Impairment module.
| Abbreviation | Description |
|---|---|
| IFRS | International Financial Reporting Standards |
| PD | Probability of Default |
| LGD | Loss Given Default |
| CCF | Credit Conversion Factor |
| EAD | Exposure at Default |
| ECL | Expected Credit Loss |
| BG | Bank Guarantee |
| IAS | International Accounting Standards |
Field Name
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