FBK has prepared a reporting template for banks, which can be used both for interim reporting periods of the current year and for the 2018 annual IFRS reporting.
The purpose of this template is to show one of the possible approaches to reporting for banks and to incorporate all new requirements to disclosure of financial instruments in accordance with IFRS 9 Financial Instruments and revised IFRS 7 Financial Instruments: Disclosures.
The proposed reporting template has been prepared in accordance with International Financial Reporting Standards (IFRS), including all previously adopted standards and interpretations of the Standing Interpretations Committee and International Financial Reporting Interpretations Committee applicable for a typical bank’s activities.
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