1. Introductory Text

  2. Article 1.In the Annex to Regulation (EC) No 1126/2008, International Financial...

  3. Article 2.Each company and each financial conglomerate as defined in Article...

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

  5. Signature

    1. ANNEX

      Extension of the Temporary Exemption from Applying IFRS 9

      1. Amendments to IFRS 4 Insurance Contracts

      2. Temporary exemption from IFRS 9

        1. 20A IFRS 9 addresses the accounting for financial instruments and is...

        2. 20J If an entity no longer qualifies for the temporary exemption...

      3. Temporary exemption from specific requirements in IAS 28

        1. 20O Paragraphs 35–36 of IAS 28 Investments in Associates and Joint...