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Question · Groups by profitability

On initial recognition, Norvia SA analyses three contracts of the same portfolio. Contract X: the fulfilment cash flows are a net outflow of 30 euros. Contract Y: positive margin, and the case assumptions show that even a sharp rise in claims would not make it onerous. Contract Z: positive margin, but a plausible rise in claims would make it onerous (case assessment). Which classification complies with the three minimum groups?

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