32) Non-performing loans where there is an expectation of severe loss must be categorized under which stage? O IFRS9 Stage 1 O IFRS 9 Stage 2 IFRS9 Stage 3 IFRS9 Stage 4 Single choice 33) An assessment of the borrower's liquidity risks include all of the following except: Short term outlook for free cash flow Short term committed lines of credit available from the borrower's banks Expected impact from depreciation charges The existence of any restricted cash positions Single choice 34) Given the following information: Sales = 36.5 million COGS = 26.7 million Receivables = 10.5 million Inventory = 3 million Payables = 5.20 million Calculate the following: Funding gap in days (closest approximation) O 75 0 71 O 217 O 112