![]() ![]() whether the bank applies paragraph B5.4.6 of IFRS 9 to account for changes in estimated cash flows resulting from the revised assessment of whether the conditions attached to the liability have been met and.how the bank calculates the applicable effective interest rate.whether, for the purpose of presentation, the bank adds the amount of the benefit to the carrying amount of the TLTRO III liability. ![]() ![]() how it assesses in which period(s) it recognises that benefit and.if the bank applies IAS 20 to account for the benefit of the below-market interest rate:.whether the TLTRO III tranches represent loans with a below-market interest rate and, if so, whether the borrowing bank is required to apply IFRS 9 or IAS 20 to account for the benefit of the below-market interest rate.The TLTROs link the amount a participating bank can borrow and the interest rate the bank pays on each tranche of the operation to the volume and amount of loans it makes to non-financial corporations and households. The Committee received a request about how to account for the third programme of the targeted longer-term refinancing operations (TLTROs) of the European Central Bank (ECB). TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)-Agenda Paper 4 The Committee will consider all comments received in writing up to and including the closing date comments received after that date will not be analysed in agenda papers considered by the Committee. We do not normally grant such requests unless they are supported by a good reason, for example, commercial confidence. All comments will be on the public record and posted on our website unless a respondent requests confidentiality and we grant that request. Interested parties may submit comments on the open for comment page. The Committee invites comments on the tentative agenda decisions. The Committee will reconsider these tentative decisions, including the reasons for not adding standard-setting projects, at a future meeting. No matter how you choose to celebrate, be sure to take pictures & videos and share them across social media using #GlobalMovieDay.The Committee discussed the following matters and tentatively decided not to add standard-setting projects to the work plan. Global Movie Day is held on the second Saturday of February every year, to celebrate the power movies have to reach, connect and inspire people around the world.Ĭelebrate Global Movie Day this year by discussing movies that have inspired you, post your favorite movie lines or the greatest film posters of all time, rewatch your favorite movies with friends and family or discover something new! The fourth annual Global Movie Day is on Saturday, February 11, 2023. The third annual Global Movie Day was held on Saturday, February 12, 2022. The second annual Global Movie Day was held on Saturday, February 13, 2021. The inaugural holiday was held the day before the 92nd Oscars (2020). The Academy of Motion Picture Arts and Sciences established Global Movie Day, a day for film fans around the world to celebrate their favorite movies and engage with Academy members and filmmakers across social media. ![]()
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