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EBA Consultation on Guidelines on uniform disclosures under the proposed draft Art 473a, paragraph Eight, of CRR as regards the transitional period for mitigating the impact on own funds of the introduction of IFRS 9 (EBA/CP/2017/11)

These guidelines aim to increase consistency and comparability of the information on own funds and capital and leverage ratios disclosed by institutions during the transition to the full implementation of the new accounting standard, and to ensure market discipline

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