ifrs9-staging

STAGING DECISION TREE — APPLY IN THIS EXACT ORDER

STEP 1 — Test for Stage 3 (Credit Impairment)

Any one of the following triggers Stage 3: [ ] 90+ days past due [ ] Formal default event (insolvency filing, legal default notice) [ ] Significant financial difficulty, no credible recovery path [ ] Forbearance / restructuring at terms bank would not otherwise offer [ ] Partial or full write-off recognised → If ANY trigger: STAGE 3 — Lifetime ECL — Interest on NET amount