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Statistical Notices update the definitions and guidance contained in the Banking Statistics Yellow Folder.
Published on
05 October 2018
1. Operating Lease Reporting (IFRS 16)
From January 2019, the ‘IFRS 16 Leases’ reporting standard will come into effect. Reporters should continue to report in line with prevailing statistical methodology with operating leases remaining as an off-balance sheet liability in statistical reporting submissions.
