On Monday 28 August, the European Central Bank (ECB) published amendments to its regulation on reporting of supervisory financial information (Regulation ECB/2015/13), which entered into force on 31 December 2015.
The changes made by the ECB - following its examination of the responses to its public consultation - aim to bring the provisions of its regulation into line with the requirements inherent to the new international financial reporting standard on 'financial instruments' (IFRS 9).