Guidelines amending disclosure guidelines

Final and translated into the EU official languages

The aim of these Guidelines is to clarify on whether institutions are going to apply or not the temporary treatment included in the new Article 468 for unrealised gains and losses measured at fair value through other comprehensive income and adjustments to the provisions on IFRS 9 transitional arrangements in accordance with Article 473a of the CRR. 

These Guidelines amend the EBA/GL/2018/01.

Press Release