EBU Single Rulebook Q&A 5 January 2017 2017_3082 Partial and Total-Write-Offs in FINREP IFRS 9 templates F 04.03.1 and F 04.03.2
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European Union · · · 04-08-2017
FINREP Forms F.04.03.1 and F.04.03.2 require the disclosure of partial and total-write offs in columns 080 and 090. Reference is made to IFRS 9.5.4.4 and B5.4.9 and Annex V.Part 2.72-74.Both references are however silent, as to how long the disclosure about in particular total write-offs is required.
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