+Date of application
---+16. These guidelines should be implemented at the start of the first accounting period beginning on …

Date of application

Date of application

1. Overview

,

Summary	Regulation
16. These guidelines should be implemented at the start of the first accounting period beginning on …	These guidelines should be implemented at the start of the first accounting period beginning on or after 1 January 2018.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

EBA - Published by the European Banking Authority at https://www.eba.europa.eu/