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Full disclosure: Loans and credit losses (updated January 23, 2025)

PwC's accounting podcast

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What's the Standard for Credit Losses? Ed, Is It Based on Management's Estimate?

The standard gives broad flexibility in the methods and data used to make that estimate. And so consistent with that, we've got a set of fairly robust disclosures help explain to users exactly what management did to come up with their estimate. All o this is disclosed by portfolio segment, an and for security, major security type. The granularity that we see in practice is often influenced by the size of the portfolio.

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