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Understanding IFRS 9 Stage Classification: Loan Staging for Performing Loans
An entity originates a loan on January 1, Year 1 and it is not deemed to be credit-impaired. The loan performs in accordance with the contractual terms during Year 1 and has no signs of deteriorated credit quality. Based on the information above, if the entity is using the general approach, in which stage would this asset be included at the reporting date of December 31, Year 1? A. Stage 2 B. Stage 0 C. Stage 1 D. Stage 3

C. Stage 1

根据提供的信息,该实体在201年1月1日产生了一笔贷款,且在当年并未被认为是信用受损的。这笔贷款在201年期间按照合同条款正常履行,没有显示出信用质量恶化的迹象。如果实体使用了一般方法(General approach),那么在201年12月31日的报告日,这笔资产应被归类在第1阶段。