{"id":988,"date":"2025-09-17T17:42:30","date_gmt":"2025-09-17T17:42:30","guid":{"rendered":"https:\/\/w3.cfo.tools\/?page_id=988"},"modified":"2025-09-17T18:20:44","modified_gmt":"2025-09-17T18:20:44","slug":"ifrs9generalstage3","status":"publish","type":"page","link":"https:\/\/cfo.tools\/bg\/ifrs9generalstage3\/","title":{"rendered":"IFRS 9 General Approach &#8211; Stage 3 exposures"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"988\" class=\"elementor elementor-988\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eda3d3b e-flex e-con-boxed e-con e-parent\" data-id=\"2eda3d3b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-142fb31e elementor-widget elementor-widget-text-editor\" data-id=\"142fb31e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/bg\/\">HOME<\/a> \/ <a href=\"https:\/\/cfo.tools\/bg\/tools\/\">TOOLS<\/a> \/ [ 04 ]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d9708a7 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3d9708a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0418\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0437\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0430 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0430 \u0437\u0430\u0433\u0443\u0431\u0430 \u0437\u0430 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438 \u0432\u044a\u0432 \u0444\u0430\u0437\u0430 3 \u0441\u044a\u0433\u043b\u0430\u0441\u043d\u043e \u041c\u0421\u0424\u041e 9, \u041e\u0431\u0449 \u043f\u043e\u0434\u0445\u043e\u0434<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-519c0362 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"519c0362\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u041d\u0430\u0448\u0438\u044f\u0442 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0437\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0438 \u0437\u0430\u0433\u0443\u0431\u0438 (ECL) \u0437\u0430 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438 \u0432\u044a\u0432 \u0444\u0430\u0437\u0430 3 \u0441\u043f\u043e\u0440\u0435\u0434 \u041c\u0421\u0424\u041e 9 \u2013 \u041e\u0431\u0449 \u043f\u043e\u0434\u0445\u043e\u0434 \u0435 \u0441\u044a\u0437\u0434\u0430\u0434\u0435\u043d, \u0437\u0430 \u0434\u0430 \u043f\u043e\u043c\u0430\u0433\u0430 \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0438 \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0434\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u0442 \u0442\u043e\u0447\u043d\u043e \u0438 \u043b\u0435\u0441\u043d\u043e \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0438 \u0437\u0430\u0433\u0443\u0431\u0438, \u0438 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430. \u0418\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044a\u0442 \u0441\u0435 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430 \u0437\u0430 <span class=\"e-n-accordion-item-title-header\">\u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438 \u0432 \u043d\u0435\u0438\u0437\u043f\u044a\u043b\u043d\u0435\u043d\u0438\u0435, \u0441 \u043e\u0431\u0435\u043a\u0442\u0438\u0432\u043d\u0438 \u0434\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u0430 \u0437\u0430 \u043e\u0431\u0435\u0437\u0446\u0435\u043d\u043a\u0430.<\/span> \u0422\u0435\u0437\u0438 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438 \u0438\u043c\u0430\u0442 PD = 1. \u0418\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044a\u0442 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u043e \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0430\u0442\u0430 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0430 \u0437\u0430\u0433\u0443\u0431\u0430 (ECL) \u043d\u0430 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u044f\u0442\u0430 \u0441\u043f\u043e\u0440\u0435\u0434 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438 \u0437\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438 \u0431\u044a\u0434\u0435\u0449\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u043f\u043e\u0442\u043e\u0446\u0438. \u0422\u043e\u0439 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0432\u0430 \u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0438\u0442\u0435 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e \u0434\u0430 \u0438\u0437\u043f\u044a\u043b\u043d\u044f\u0432\u0430\u0442 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e 9, \u043a\u0430\u0442\u043e \u0441\u044a\u0449\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u0442 \u043f\u043e-\u0437\u0430\u0434\u044a\u043b\u0431\u043e\u0447\u0435\u043d\u043e \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043d\u0435 \u0437\u0430 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0438\u044f \u0440\u0438\u0441\u043a \u0438 \u0441\u044a\u0441\u0442\u043e\u044f\u043d\u0438\u0435\u0442\u043e \u043d\u0430 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438\u0442\u0435.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-541acda2 elementor-widget elementor-widget-image\" data-id=\"541acda2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp\" class=\"attachment-full size-full wp-image-368\" alt=\"person calculating\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp 1000w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-300x200.webp 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-434ae816 e-flex e-con-boxed e-con e-parent\" data-id=\"434ae816\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8629731 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"8629731\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0418\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044a\u0442 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0438 \u0437\u0430\u0433\u0443\u0431\u0438 (ECL) \u0447\u0440\u0435\u0437 \u0434\u0435\u0442\u0430\u0439\u043b\u0435\u043d, \u043d\u043e \u0432 \u0433\u043e\u043b\u044f\u043c\u0430 \u0441\u0442\u0435\u043f\u0435\u043d \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u0430\u043d \u043f\u0440\u043e\u0446\u0435\u0441. \u0422\u043e\u0439 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430 \u044f\u0441\u0435\u043d \u0438 \u0443\u0434\u043e\u0431\u0435\u043d \u043d\u0430\u0447\u0438\u043d \u0437\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 ECL, \u043a\u0430\u0442\u043e \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430 \u0432\u0430\u0448\u0438\u0442\u0435 \u0432\u0445\u043e\u0434\u043d\u0438 \u0434\u0430\u043d\u043d\u0438 \u0437\u0430 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438 \u0438 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438 \u0431\u044a\u0434\u0435\u0449\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u043f\u043e\u0442\u043e\u0446\u0438 \u043f\u0440\u0438 \u0432\u0441\u0435\u043a\u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0439.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0ef49b tool-list elementor-widget elementor-widget-text-editor\" data-id=\"1c0ef49b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u041f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0435\u043d\u0438\u0442\u0435 \u043e\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044f \u0434\u0430\u043d\u043d\u0438 \u0432\u043a\u043b\u044e\u0447\u0432\u0430\u0442 \u0434\u0430\u043d\u043d\u0438 \u0437\u0430 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f \u0438 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 (\u043d\u0430\u043f\u0440. \u0431\u0440\u0443\u0442\u043d\u0430 \u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442, \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u0435\u043d \u043b\u0438\u0445\u0432\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u043d\u0442).<\/li><li>\u0418\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044a\u0442 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0432\u0430 \u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044f \u0434\u0430 \u0441\u044a\u0437\u0434\u0430\u0432\u0430 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438 \u0437\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u043f\u043e\u0442\u043e\u0446\u0438. \u0417\u0430 \u0432\u0441\u0435\u043a\u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0439 \u0441\u0435 \u0438\u043c\u043f\u043e\u0440\u0442\u0438\u0440\u0430\u0442 \u043f\u043b\u0430\u043d\u043e\u0432\u0435 \u0437\u0430 \u043f\u043e\u0433\u0430\u0441\u044f\u0432\u0430\u043d\u0435 \u0438\u043b\u0438 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u043f\u043e\u0442\u043e\u0446\u0438.<\/li><li>\u041a\u044a\u043c \u0432\u0441\u0435\u043a\u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0439 \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442 \u0432\u0435\u0440\u043e\u044f\u0442\u043d\u043e\u0441\u0442\u0438, \u0442\u0430\u043a\u0430 \u0447\u0435 \u0434\u0430 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u0438\u0437\u0447\u0438\u0441\u043b\u0438 \u0432\u0435\u0440\u043e\u044f\u0442\u043d\u043e\u0441\u0442\u043d\u043e-\u043f\u0440\u0435\u0442\u0435\u0433\u043b\u0435\u043d\u0430 \u043e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u043f\u043e\u0442\u043e\u0446\u0438.<\/li><li>\u0421\u043b\u0435\u0434 \u043f\u043e\u043f\u044a\u043b\u0432\u0430\u043d\u0435 \u043d\u0430 \u0442\u0435\u0437\u0438 \u0432\u0445\u043e\u0434\u043d\u0438 \u0434\u0430\u043d\u043d\u0438, ECL \u0441\u0435 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u043e, \u0437\u0430 \u0434\u0430 \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438 \u043e\u0431\u0435\u0437\u0446\u0435\u043d\u043a\u0430\u0442\u0430 \u043d\u0430 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 \u0437\u0430 \u043f\u0435\u0440\u0438\u043e\u0434\u0430.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6677b8c elementor-widget elementor-widget-text-editor\" data-id=\"6677b8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u044f\u0442\u0430 \u0438 \u043f\u043e\u0434\u0445\u043e\u0434\u044a\u0442 \u043d\u0430 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 \u0441\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0438\u0440\u0430\u043d\u0438 \u0441 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438 \u043f\u043e \u041c\u0421\u0424\u041e \u043e\u0442 \u0432\u043e\u0434\u0435\u0449\u0430 \u043e\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0430 \u0444\u0438\u0440\u043c\u0430.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45016387 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"45016387\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041f\u0440\u0435\u0434\u0438\u043c\u0441\u0442\u0432\u0430:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fec8121 e-con-full e-flex e-con e-child\" data-id=\"5fec8121\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7471aa24 elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7471aa24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u0411\u044a\u0440\u0437 \u0438 \u043b\u0435\u0441\u0435\u043d \u0437\u0430 \u0443\u043f\u043e\u0442\u0440\u0435\u0431\u0430<\/li><li>\u041f\u043e\u0434\u0445\u043e\u0434, \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0430\u0449 \u043d\u0430 \u043d\u0430\u0439-\u0434\u043e\u0431\u0440\u0438\u0442\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438, \u0437\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0438 \u0437\u0430\u0433\u0443\u0431\u0438 (ECL) \u0437\u0430 \u0435\u043a\u0441\u043f\u043e\u0437\u0438\u0446\u0438\u0438 \u0432\u044a\u0432 \u0444\u0430\u0437\u0430 3<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e15a4fb elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2e15a4fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u041d\u0430\u0434\u0435\u0436\u0434\u043d\u043e \u0442\u0435\u0441\u0442\u0432\u0430\u043d\u0435 \u043d\u0430 \u0440\u0438\u0441\u043a\u043e\u0432\u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438<\/li><li>\u0421\u044a\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u0438 \u043f\u043e\u043c\u043e\u0449, \u043d\u0430\u043b\u0438\u0447\u043d\u0438 \u043f\u0440\u0435\u0437 \u0446\u0435\u043b\u0438\u044f \u043f\u0440\u043e\u0446\u0435\u0441<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca79925 elementor-arrows-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"2ca79925\" data-element_type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5d5b53b&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;fe7feb2&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;slides_to_scroll_mobile&quot;:&quot;1&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:28,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13f6b43a e-flex e-con-boxed e-con e-child\" data-id=\"13f6b43a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ffd65f7 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"6ffd65f7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-scaled.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-04-10 at 19-25-45 IFRS 9 General Approach Analysis\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTAxMSwidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wNC0xMC1hdC0xOS0yNS00NS1JRlJTLTktR2VuZXJhbC1BcHByb2FjaC1BbmFseXNpcy1zY2FsZWQucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1830\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-scaled.png\" class=\"attachment-full size-full wp-image-1011\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-scaled.png 2560w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-300x214.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-1024x732.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-768x549.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-1536x1098.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-2048x1464.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-25-45-IFRS-9-General-Approach-Analysis-18x12.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310d694d e-flex e-con-boxed e-con e-child\" data-id=\"310d694d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b39afe elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"6b39afe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-04-10 at 19-26-09 IFRS 9 General Approach Stage 3\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTAxMiwidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wNC0xMC1hdC0xOS0yNi0wOS1JRlJTLTktR2VuZXJhbC1BcHByb2FjaC1TdGFnZS0zLnBuZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2210\" height=\"788\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png\" class=\"attachment-full size-full wp-image-1012\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3.png 2210w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-300x107.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-1024x365.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-768x274.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-1536x548.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-2048x730.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-09-IFRS-9-General-Approach-Stage-3-18x6.png 18w\" sizes=\"(max-width: 2210px) 100vw, 2210px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cbbf515 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"4cbbf515\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-04-10 at 19-26-53 IFRS 9 General Approach Stage 3\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTAxMywidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wNC0xMC1hdC0xOS0yNi01My1JRlJTLTktR2VuZXJhbC1BcHByb2FjaC1TdGFnZS0zLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2206\" height=\"630\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png\" class=\"attachment-full size-full wp-image-1013\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3.png 2206w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-300x86.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-1024x292.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-768x219.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-1536x439.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-2048x585.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-26-53-IFRS-9-General-Approach-Stage-3-18x5.png 18w\" sizes=\"(max-width: 2206px) 100vw, 2206px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-left\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" 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class=\"elementor-heading-title elementor-size-default\">\u0413\u043e\u0442\u043e\u0432\u0438 \u043b\u0438 \u0441\u0442\u0435 \u0434\u0430 \u0441\u0435 \u0432\u044a\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0442\u0435 \u043e\u0442 \u0441\u0438\u043b\u0430\u0442\u0430 \u043d\u0430 \u0442\u043e\u0437\u0438 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0438 \u0434\u0430 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u0430\u0442\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0442\u0435 \u0441\u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0438, \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u0439\u043a\u0438 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0438 \u0432\u0437\u0435\u043c\u0430\u0439\u043a\u0438 \u043f\u043e-\u0434\u043e\u0431\u0440\u0438, \u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u043d\u0438 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