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Stage 3 NREM and Stage 4 NREM
Impaired
Refers to assets that are recognized at a value higher than their recoverable amount, leading to an impairment loss that must be recorded.
Impairment Losses
Financial accounting losses recognized when the carrying amount of an asset exceeds its recoverable amount, indicating the asset has suffered a decline in value.
Shareholders
Individuals or entities that own shares in a company, giving them ownership stakes and certain rights regarding its operation.
Parent Entity
A company that holds a controlling interest in another company or subsidiary, having significant influence over its operations and financial decisions.
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