Guidelines on disclosure requirements on IFRS 9 transitional arrangements

  • Status: Final and translated into the EU official languages

These guidelines aim to increase consistency and comparability of the information on own funds and capital and leverage ratios disclosed by institutions during the transition to the full implementation of the new accounting standard, and to ensure market discipline.

Summary of document history

Current version Ongoing versions

Final report on amending Guidelines on disclosure requirements on IFRS 9 transitional arrangements

  • Status: In force
  • Application date:
  • Compliance deadline:
Documents
Guidelines amending Guidelines EBA/GL/2018/01 to ensure compliance with the CRR “quick fix” due to COVID-19 pandemic

(980.6 KB - PDF) Last update 11 August 2020

EBA GL 2020 12 - CT GLs amending GLs EBA201801 to ensure compliance with the CRR 'quick fix'.xlsx

(46.97 KB - Excel Spreadsheet) Last update 19 March 2021

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Franca Rosa Congiu