Ch 5 · Ind AS 109 — Financial Instruments

🧮 Formula sheet

1. 1.Amortised Cost = Initial Recognition − Principal Repayment + Cum Interest (EIR) − Impairment
2. 2.ECL (12-mth) = Default Probability × LGD × EAD
3. 3.Effective Interest Rate (EIR): discounts CF to initial carrying amount