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Commission Regulation (EU) No 1205/2011Dangos y teitl llawn

Commission Regulation (EU) No 1205/2011 of 22 November 2011 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 7 (Text with EEA relevance)

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  1. Introductory Text

  2. Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...

  3. Article 2.Each company shall apply the amendments referred to in Article...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      INTERNATIONAL ACCOUNTING STANDARDS

      2. AMENDMENTS TO IFRS 7 Financial Instruments: Disclosures

        1. TRANSFERS OF FINANCIAL ASSETS

          1. 42A The disclosure requirements in paragraphs 42B–42H relating to transfers of...

          2. 42B An entity shall disclose information that enables users of its...

          3. 42C For the purposes of applying the disclosure requirements in paragraphs...

          4. Transferred financial assets that are not derecognised in their entirety...

            1. 42D An entity may have transferred financial assets in such a...

          5. Transferred financial assets that are derecognised in their entirety

            1. 42E To meet the objectives set out in paragraph 42B(b), when...

            2. 42F An entity may aggregate the information required by paragraph 42E...

            3. 42G In addition, an entity shall disclose for each type of...

          6. Supplementary information

            1. 42H An entity shall disclose any additional information that it considers...

        2. EFFECTIVE DATE AND TRANSITION

          1. 44M Disclosures—Transfers of Financial Assets (Amendments to IFRS 7), issued in...

        3. Appendix B Application guidance

          1. DERECOGNITION (PARAGRAPHS 42C–42H)

            1. Continuing involvement (paragraph 42C)

              1. B29 The assessment of continuing involvement in a transferred financial asset...

              2. B30 An entity does not have a continuing involvement in a...

              3. B31 Continuing involvement in a transferred financial asset may result from...

            2. Transferred financial assets that are not derecognised in their entirety...

              1. B32 Paragraph 42D requires disclosures when part or all of the...

            3. Types of continuing involvement (paragraphs 42E–42H)

              1. B33 Paragraphs 42E–42H require qualitative and quantitative disclosures for each type...

            4. Maturity analysis for undiscounted cash outflows to repurchase transferred assets...

              1. B34 Paragraph 42E(e) requires an entity to disclose a maturity analysis...

              2. B35 An entity shall use its judgement to determine an appropriate...

              3. B36 If there is a range of possible maturities, the cash...

            5. Qualitative information (paragraph 42E(f))

              1. B37 The qualitative information required by paragraph 42E(f) includes a description...

            6. Gain or loss on derecognition (paragraph 42G(a))

              1. B38 Paragraph 42G(a) requires an entity to disclose the gain or...

            7. Supplementary information (paragraph 42H)

              1. B39 The disclosures required in paragraphs 42D–42G may not be sufficient...

      3. AMENDMENT TO IFRS 1 First-time Adoption of International Financial Reporting Standards

        1. EFFECTIVE DATE

          1. 39F Disclosures—Transfers of Financial Assets (Amendments to IFRS 7), issued in...

        2. Appendix E Short-term exemptions from IFRSs

          1. Disclosures about financial instruments

            1. E4 A first-time adopter may apply the transitional provisions in paragraph...

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