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

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