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In general, we support and agree with the Board’s proposals in the ED. In addition, we have two suggestions in relation to the proposed amendments to IFRS 9 on the derecognition of lease liabilities - (i) suggested amendments to be made in IFRS 16 to be aligned with the proposed amendments in IFRS 9, and (ii) suggested clarification on when a change to the lease agreement is to be accounted for in profit or loss in accordance with IFRS 9 or as an adjustment to right-of-use asset in accordance with IFRS 16.
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