ECL model, expected credit loss 定义
ECL: a forward-looking expected loss model that will result in more timely recognition of loan and loss and is a single model that is applicable to all financial instruments subject to impairment accounting.
减值预期损失模型适用对象:要收回合同现金流量的金融资产,包括:
a. Financial assets(investments in debt instruments) measured at amortized cost;(AMC)
b. Financial assets(Investment in debt instruments) measured at fair value through other comprehensive income(FVOCI)