European Commission 29 June 2017, Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

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Commission Implementing Regulation (EU) 2017/1443 amends Implementing Regulation (EU) No 680/2014 to align supervisory reporting standards for institutions with the logical models and impairment requirements introduced by International Financial Reporting Standard 9 (IFRS 9). The regulation updates reporting templates and instructions for financial information, including gross carrying amounts and credit risk monitoring, to ensure consistency across diverse accounting frameworks. It entered into force in 2017 and generally applies from 1 January 2018, coinciding with the application date of IFRS 9.AI