Investor Presentaiton

How Accounting Standard Looks at It Why 90 Days? Can we rebut 90/30 days presumption? Mostly Applied Many Jurisdictions apply 90days to perform Risk Management Activities Yes Provided you have evidence to prove that default does not trigger on the 90th day. "The IASB acknowledges that defining the backstop as 90 days past due is arbitrary, but it considered that any number of days would be arbitrary and that 90 days past due best aligned with current practice and regulatory requirements in many jurisdictions. Page 15 "It was also noted that the purpose of the rebuttable presumption is not to delay the default event until a financial asset becomes 90 days past due, but to ensure that entities will not define default later than that point without reasonable and supportable information to substantiate the assertion" How relevant the measurement of credit risk using DPD 0110100 www 9149010106 Can 90 days help entities better manage the Risk? 010010100101 8011001100101001010011 in Weak imant Number of Days past due is a lagging indicator to Ascertain Credit Risk 1100 Yes. Can be used as an early warning indicator 80101001 EY

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