rec_4

Regulation (EU) 2017/2395 of the European Parliament and of the Council of 12 December 2017 amending Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in the domestic currency of any Member State (Text with EEA relevance) · European Union

(4) In its resolution of 6 October 2016 on International Financial Reporting Standards: IFRS 9 Not yet published in the Official Journal. , the European Parliament called for a progressive phase-in regime that would mitigate the impact of the new impairment model of IFRS 9.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-19 · Text as adopted (Official Journal); later amendments are not incorporated in this text.