EBA final guidelines on disclosure requirements of IFRS 9 transitional arrangements

The European Banking Authority (EBA) has published its final guidelines on disclosure requirements of International Financial Reporting Standard 9 (IFRS 9) or analogous expected credit losses (ECLs) transitional arrangements. The guidelines apply to institutions referred to in paragraph 1 of Article 473a of the Capital Requirements Regulation (CRR) that are subject to all or part of the disclosure requirements specified in Part Eight of the CRR in accordance with Articles 6, 10 and 13 of the CRR. Article 473a of the CRR was inserted by Regulation (EU) No. 2017/2395 of the European Parliament and of the Council amending Regulation (EU) No. 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in the domestic currency of any Member State (the new Regulation). Article 473a includes provisions on transitional arrangements for the…

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