There has been published in the Official Journal of the European Union (OJ), a Commission Implementing Regulation that amends an earlier Implementing Regulation that lays down implementing technical standards with regard to supervisory reporting of institutions according to the Capital Requirements Regulation. The amendments relate to the provisions in Regulation 680/2014 concerning financial reporting and are intended to align these provisions with International Financial Reporting Standard 9. The Implementing Regulation will enter into force 20 days after its publication in the OJ, that is 6 September 2017. It applies from 1 January 2018.
