human
ECLs:The Group recognises a loss allowance for expected credit losses (ECLs) on the financial assets measured at amortised cost (including cash and cash equivalents, fixed deposits with banks with original maturity over three months, pledged bank deposits and trade and other receivables) ECLs:ECLs are a probability-weighted estimate of credit losses ECLs:Measurement of ECLs (continued) The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk ECLs:In measuring ECLs, the Group takes into account reasonable and supportable information that is available without undue cost or effort ECLs:Measurement of ECLs (continued) Loss allowances for trade receivables are always measured at an amount equal to lifetime ECLs.Find the abbreviation ECLs and match their full-term.Expected format: full-term(ECLs)
gpt
--- Reasoning ---
1. Is the question multiple-choice question?
No
2. Is it implied multiple-choice question?
No
3. If two experts were independently asked the question, will the final answer be exactly the same?
Yes

--- Answer ---
grounded