Treatment of originated credit-impaired financial assets

Is it possible to apply the rules valid for purchased assets defined in Article 166(1) CRR for originated credit-impaired financial assets as well?

In accordance with the national law of a non-Euro member state, it was required to convert foreign currency and foreign currency-based consumer mortgage loan contracts into the local currency with effect date of 1 February 2015. As the conversion represented a fundamental change in the agreement (contract) with the customer, IAS 39 required to perform de-recognition and recognition. The loan was recognised at fair value. In case of impaired assets, mostly the fair value was the carrying amount (gross amount reduced by impairment). Accounting wise these loans are new loans (re-disbursed deals), but the client behind the loan and basically the deal itself remained the same. Since a loan was in default status at the time of the settlement and is technically a new deal, it meets the criteria for purchased or originated credit-impaired (“POCI”) financial assets under IFRS9. This type of deal should be treated in the same way according to IFRS as purchased assets, as both type of deals belonging to same POCI category. Article 166 (1) CRR defines special rule only for purchased assets, originated credit impaired financial assets are not mentioned in this Article, and there is no other special rule for originated credit impaired financial assets in CRR.