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For IFRS, the impact of changes in deal data are considered like following:


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titleEffects from Changes in Deal DataLoan Contractual Changes

Scenario: The contractual payment plan for a loan is restructured.

For example, let us consider that the original cash flow plan for a deal is as follows:


and that the revised cash flow plan for the deal after restructuring is as follows:

The impacts of this change on the EIR, the amortisation plan and the P&L are as follows:



The effects on the amortisation of the fee are as follows:

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