Implementing Technical Standards on amendments to FINREP due to IFRS 9

  • Status: Adopted and published in the Official Journal of the EU
These final draft ITS include changes for reporting of financial information (FINREP) following endorsement of IFRS 9 in the EU. The main changes relate to IFRS 9 but also include changes for national GAAP reporters to ensure consistent information. The amendments will be applicable for reporting from beginning of 2018.

Summary of document history

Previous versions Current version Ongoing versions

Consultation on Implementing Technical Standards on proposed amendments to FINREP IFRS due to IFRS 9

  • Status: Closed
  • Deadline: 8 MARCH 2016
Annex II - FINREP instructions.pdf

(375.92 KB - PDF) Last update 13 December 2016

BSG response to Consultation Paper (EBA-CP-2015-23)- 08 March 2016

(151.62 KB - PDF) Last update 14 March 2016

Annex I - (FINREP Templates for IFRS).xls

(680 KB - Excel Spreadsheet) Last update 13 December 2016

Consultation Paper

(1.11 MB - PDF) Last update 8 December 2015

Annex I - (FINREP Templates for IFRS) tracked changes.xls

(780.5 KB - Excel Spreadsheet) Last update 13 December 2016


The form is now closed.

Consultation on reporting financial information using GAAP

  • Status: Closed
  • Deadline: 15 APRIL 2016
Draft templates FINREP GAAP for decentralised feedback

(827.5 KB - Excel Spreadsheet) Last update 23 March 2016

Public hearings

Public Hearing on FINREP IFRS 9

Press contacts

Franca Rosa Congiu