Following the publication of the Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses which became applicable on or after 1 January 2018, the ESMA has published an updated version of the corresponding compliance table.
The table sets out which member states comply or intend to comply with the guidelines and – in latter case – by which date such compliance is expected. The table also provides links to the corresponding (confirmation) publications of the member states.
The new table indicates an update to the compliance status of Malta set to „comply“.
Other Features
accounting
banks
compliance
credit
IFRS
reporting
risk
risk management
standard
supervisory practices
Date Published: 2023-05-22
Regulatory Framework: International Financial Reporting Standard (IFRS)
Regulatory Type: information
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