Amendment of disclosure under IFRS 9 transitional arrangements in compliance with the CRR quick fix

Topic area:
Status: 30.03.2021 |
Archived
Key words:
IFRS, Disclosure
Initiative
Official name
Guidelines amending Guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic
Type
Guidelines
Level 3 / Other
Initiator
EBA
Submitted
Doc. code
EBA/GL/2020/12
Summary
Status
Status

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Current version
Final version
11.08.2020
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
Adjustments to the CRR in response to the Covid-19 pandemic (CRR Quick Fix) (binding, Amendment, EU)
Level 2
ITS on Supervisory reporting requirements related to CRR2 and Backstop Regulation (binding, Supplement, EU)
Level 3 / Other
Uniform disclosure under IFRS 9 transitional arrangements (binding, EU)

Source: EBA, EBA/GL/2020/12, 2020