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Modification Gain or Loss
* [[IFRS 9 Glossary]]

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Derecognition
* [[IFRS 9 Glossary]]

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FVPL
* [[IFRS 9 Glossary]]

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Transaction Costs
* [[IFRS 9 Glossary]]

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Held For Trading
* [[IFRS 9 Glossary]]

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Hedge Ratio
* [[IFRS 9 Glossary]]

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Forecast Transaction
* [[IFRS 9 Glossary]]

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Reclassification Date
* [[IFRS 9 Glossary]]

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Recognition
* [[IFRS 9 Glossary]]

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Qualifying Criteria For Hedge Accounting
* [[IFRS 9 Glossary]]

1 KB (169 words) - 18:50, 28 January 2020
Impaired versus Non-Performing Loans
...s. Further resources and definitions of those terms are given in the [[NPL Glossary]] and the description of the [[NPL Life Cycle]].

4 KB (578 words) - 14:12, 29 March 2021
IT Risk
* [[Cyber Risk Glossary]]

3 KB (367 words) - 19:25, 25 September 2021
Non-Accrual Loan
* [[NPL Glossary]]

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Fintech
* [[Fintech Glossary]]

3 KB (407 words) - 17:55, 5 December 2023
Foreclosure
* [[NPL Glossary]]

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Scenario Analysis
[[Category:ESRS Glossary]]

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Bankruptcy
* The non-performing Loan [[NPL Glossary | Glossary]] puts this term in the context of other terminology used

2 KB (348 words) - 16:59, 1 September 2020
Credit Scorecard
== Credit Scorecard Glossary ==

3 KB (467 words) - 21:00, 11 September 2020
How to Develop an IFRS 9 Impairment Framework
A glossary of terms is available [[IFRS 9 Glossary | here]]

2 KB (298 words) - 12:27, 25 September 2021
Non-Performing Loan Valuation
...teness of said resources for any purpose. A related resource is the [[NPL Glossary]], a collection of term definitions relevant for the implementation of the

16 KB (2,148 words) - 11:27, 18 October 2020