(5)In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 6 . The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information.
Recital 5
- 6 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 ( OJ L 213, 17.8.2017, p. 1 ). ↩