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Expected Credit Loss: Initial Entry

WRITESR NOTE in 2nd box, change ECL Base from 250 to 200

The following four examples show the ledger entries that post for ECL for amortized cost and FVOCI. 

Group ECL Initial Entry Example 1

Group ECL Initial Entry Example 2

Group ECL Initial Entry Example 2

Group ECL Initial Entry Example 4

 Expected Credit Loss: Increase

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