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EBA Consultation on draft ITS amending ITS (EU) 680/2014 on supervisory reporting of institutions FINREP (EBA/CP/2015/23)These draft ITS have been developed in accordance with Article 99(2) of Regulation (EU) No 575/2013 with regard to financial reporting (FINREP) following the changes in the International Accounting Standards (IFRS 9)
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