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 to IFRS 4 and...

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

  5. Signature

    1. ANNEX

      2. Amendments to International Financial Reporting Standard 7 Financial instruments: disclosures

        1. SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE

          1. Other disclosures

            1. Fair value

              1. 27 An entity shall disclose for each class of financial instruments...

              2. 27A To make the disclosures required by paragraph 27B an entity...

              3. 27B For fair value measurements recognised in the statement of financial...

            2. Liquidity risk

              1. 39 An entity shall disclose:

        2. EFFECTIVE DATE AND TRANSITION

          1. 44G Improving Disclosures about Financial Instruments (Amendments to IFRS 7), issued...

        3. Appendix A Defined terms

        4. Appendix B Application guidance

          1. Nature and extent of risks arising from financial instruments (paragraphs 31–42) Quantitative liquidity risk disclosures (paragraphs 34(a) and 39(a) and (b))...

            1. B10A In accordance with paragraph 34(a) an entity discloses summary quantitative...

            2. B11 In preparing the maturity analyses required by paragraph 39(a) and...

            3. B11A In complying with paragraph 39(a) and (b), an entity shall...

            4. B11B Paragraph 39(b) requires an entity to disclose a quantitative maturity...

            5. B11C Paragraph 39(a) and (b) requires an entity to disclose maturity...

            6. B11D The contractual amounts disclosed in the maturity analyses as required...

            7. B11E Paragraph 39(c) requires an entity to describe how it manages...

            8. B11F Other factors that an entity might consider in providing the...

            9. B12-B16 [Deleted]

      3. Amendment to International Financial Reporting Standard 4 Insurance Contracts

        1. DISCLOSURE

          1. Nature and extent of risks arising from insurance contracts

            1. 39 information about credit risk, liquidity risk and market risk that...