9. Guidelines set out in section 4.3 only apply in relation to credit institutions which prepare …

Guidelines set out in section 4.3 only apply in relation to credit institutions which prepare their financial statements in conformity with the International Financial Reporting Standards® (‘IFRS® Standards’) adopted in accordance with Regulation (CE) 1606/2002¹⁷ and for which IFRS 9 Financial Instruments (‘IFRS 9’) applies.

¹⁷ Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1). 18 EBA GL/2014/13. 19 Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1-337).

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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