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Impairment of Loans Under the New EU Expected Loss Model

EU Regulation No 2021/25 of the Commission of 13 January 2021, which took effect on 1 January 2022, amended Regulation No 1126/2008 with the changes previously introduced on 27 August 2020 in Interest Rate Benchmark Reform - Phase 2 - Amendments to IFRS 9, IAS 39. ....

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