Report on expected credit loss disclosures

Topic area:
Status: 29.12.2021 |
Archiviert
Key words:
Issuer Disclosure
Initiative
Official name
Report On the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses (ECL)
Type
Report
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-339-169
Summary
Status
Status

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Current version
Final version
15.12.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 9 (non-binding, INT)

Source: ESMA, ESMA32-339-169, 2021