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15 December 2021

ESMA publishes Report on Expected Credit Loss disclosures of banks

The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has today published its Report on the application of the IFRS 7 Financial Instruments: Disclosures (IFRS 7) and IFRS 9 Financial Instruments (impairment requirements) (IFRS 9) requirements regarding...

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