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Title: F 12.02 - Transfers between impairment stages (gross basis presentation)  
Author: Ethan 09.11,2020
Last Changed by: Ethan 09.11,2020
Tiny Link: (useful for email) https://confluence.FlexFinance.de/x/pSI7Aw
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    Page: Finrep Reporting (IFRS9)
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