Report on accounting implications: transition from EONIA to the €STR & introduction of €STR-based fallbacks

Topic area:
Status: 08.11.2019 |
Archived
Key words:
IFRS, Benchmarks
Initiative
Official name
Report by the working group on euro risk-free rates on the financial accounting implications of the transition from EONIA to the €STR and the introduction of €STR-based fallbacks for EURIBOR
Type
Report
Level 3 / Other
Initiator
ECB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
05.11.2019
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Benchmark Regulation (binding, Main version, EU)
Level 2
–
Level 3 / Other
Euro risk-free rates - fallback provisions for cash products (non-binding, EU)
EONIA to €STR transition (non-binding, EU)

Source: ECB, Report by the working group on euro risk-free rates on the financial accounting implications of the transition from EONIA to the €STR and the introduction of €STR-based fallbacks for EURIBOR , 2019