institutions shall replace the amount calculated in accordance with point (b) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, as of 1 January 2018 or on the date of initial application of IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10).
maidir leis an tsuim a ríomhfar i gcomhréir le pointe (b) de mhír 3 den Airteagal seo, cuirfidh na hinstitiúidí ina háit sin suim na gcaillteanas creidmheasa ionchasach do thréimhse 12 mhí arna cinneadh i gcomhréir le mír 5.5.5 den Iarscríbhinn a bhaineann le IFRS 9 mar aon le suim mhéideanna an lamháltais caillteanais do chaillteanais chreidmheasa ionchasacha saoil arna cinneadh i gcomhréir le mír 5.5.3 den Iarscríbhinn a bhaineann le IFRS 9 cé is moite den lamháltas caillteanais do chaillteanais ionchasacha saoil i gcás sócmhainní airgeadais a bhfuil fadhbanna creidmheasa acu, mar a shainmhínítear in Aguisín A a ghabhann leis an Iarscríbhinn a bhaineann le IFRS 9, amhail ón 1 Eanáir 2018 nó ar an dáta a gcuirfear i bhfeidhm IFRS 9 den chéad uair, lúide suim mhéideanna gaolmhara an chaillteanais ionchasaigh le haghaidh na neamhchosaintí céanna arna ríomh i gcomhréir le hAirteagal 158(5), (6) agus (10).