Recognized the balance of loan

[Moh. Farid Wajdi]

Hi.....

I'm new member come from Indonesia. To deal with the implementation of IFRS9 in early 2020 we have prepared it well. But there is one big question regarding the value recognized as the EAD of credit. Is it a contractual or carrying value?

Thanks a lot and best regards

[Marek Muc]

Hi, carrying value (amortised cost)

see this example:
https://ifrscommunity.com/knowledge-bas ... tration_01

[Marek Muc]

PS. plus any ECL on loan commitments
https://ifrscommunity.com/knowledge-bas ... -contracts