cum_write_offs

cum_write_offs refer to cumulative balances where an entity has no reasonable expectations of recovering the contractual cash flows on a financial asset in its entirety or a portion thereof.

Used to represent the portion of the loan which has been written off, separate to any portion that may remain impaired or unimpaired.

See (https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-9-financial-instruments.pdf?bypass=on)