kakaretso
KOMISI EA EUROPE,
Ho latela Tumellano ea Ts'ebetso ea European Union,
Ha ho nahanoa ka Molawana (EC) no. 1606/2002 ea Paramente ea Europe le Lekhotla, la 19 Phupu, 2002, mabapi le ts'ebeliso ea litekanyetso tsa machaba tsa likarabello (1), mme haholoholo sehlooho sa eona sa 3, karolo ea 1,
Nahana ka tse latelang:
- (1) Ka Molawana (EC) no. 1126/2008 ea Komisi (2) e amohetse litekanyetso tsa machaba tsa boikarabello le tlhaloso e sebetsang ho tloha ka la 15 Mphalane, 2008.
- (2) Ka la 19 Pulungoana 2021, ka Molao oa Khomishene (EU) 2021/2036 (3), Tekanyetso e ncha ea Tlaleho ea Lichelete ea Machabeng (IFRS) 17 – Likonteraka tsa Inshorense, tse fanoeng ke Lekhotla la Maemo, li ile tsa amoheloa. , CNIC) ka May 2017 mme e fetotsoe ke CNIC ka boeona ka June 2020. Tekanyetso e boletsoeng e tla sebetsa ho tloha ka la 1 January, 2023. Kopo ea pele e lumelloa.
- (3) Ka la 9 Tšitoe, 2021, CNIC e phatlalalitse phetoho e ncha ho IFRS 17 nakong ea ts'ebeliso ea pele ea IFRS 17 le IFRS 9 - Financial Instruments.
- (4) Koahelo ea boikhethelo ea lihlopha e tlositsoeng ke phetoho e boletsoeng e lumelletse lik'hamphani ho eketsa ts'ebeliso ea tlhaiso-leseling e bapisitsoeng e hlahisitsoeng nakong ea ts'ebeliso ea pele ea IFRS 17 le IFRS 9. Bophahamo ba kopo bo akaretsa matlotlo a amanang le lichelete le mekoloto e tsoang ho likonteraka tsa inshorense tseo ho fihlela ha joale ha e so lokisoe molemong oa IFRS 9.
- (5) Ka mor'a ho buisana le Sehlopha sa Baeletsi sa Europe mabapi le Boitsebiso ba Lichelete, Komisi e etsa qeto ea hore phetoho ea IFRS 17 - Likonteraka tsa Inshorense li finyella litekanyetso tsa ho amoheloa ha eona, tse thehiloeng ho Article 3, serapa sa 2, sa Regulation (EC) No. 1606/2002.
- (6) Ts'ebetso, boema-kepe ka hona, ho fetoloa ha Regulation (CE) n. 1126/2008 ka hona.
- (7) Mehato e fanoeng Molaong ona e tsamaellana le maikutlo a Komiti ea Taolo ea Lichelete.
E AMOHILE MELAO ENA:
Article 1
Ho phaella ho Regulation (EC) no. 1126/2008, Maemo a Machabeng a Tlaleho ea Lichelete (IFRS) 17 – Likonteraka tsa Inshorense li fetotsoe joalo ka ha ho theiloe sehlomathisong sa Molawana ona.
Article 2
Likhamphani li ka sebelisa feela tokiso e boletsoeng ho sengoloa sa 1 nakong ea ts'ebeliso ea pele ea IFRS 17 - Likonteraka tsa Inshorense le IFRS 9 - Lisebelisoa tsa Lichelete.
Article 3
Molawana ona o tla kena tshebetsong matsatsi a mashome a mabedi kamora hore o phatlalatswe ho Official Journal of the European Union.
Regulation ena e tla be e tlama likarolo tsohle tsa eona ‘me e sebetsa ka kotloloho Setho se seng le se seng.
E entsoe Brussels, ka la 8 Loetse 2022.
Bakeng sa Komisi
mopresidente
Ursula VON DER LEYEN
KEKETSO
Tšebeliso ea pele ea IFRS 17 le IFRS 9 – Papiso ea tlhahisoleseding e Lokisoa ho IFRS 17
Phetoho ea IFRS 17 - Likonteraka tsa Inshorense
Kenya lirapa C2A, C28A ho C28E, C33A, le sehlooho se tlang pele ho serapa sa C28A. E le ho nolofatsa ho bala, lirapa tsena ha lia thathamisoa.
Sehlomathiso C
Letsatsi la Sebetsa le Phetoho
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TS'ELISO LETSATSI
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Tšebeliso ea Pele ea C2A ea IFRS 17 le IFRS 9 - Boitsebiso ba Papiso, bo phatlalalitsoeng ka Tšitoe 2021; Lirapa tsa C28A ho isa ho C28E le C33A li kentsoe. Setheo se khethang ho sebelisa lirapa tsa C28A ho isa ho C28E le C33A li etsa joalo ka nako e ts'oanang le ts'ebeliso ea pele ea IFRS 17.
TRANSICIN
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boitsebiso ba papiso
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Mekhatlo e sebelisang IFRS 17 le IFRS 9 lekhetlo la pele ka nako e le 'ngoe
C28A Mokgatlo o etsang kopo ya kgetlo la pele ho IFRS 17 le IFRS 9 ka nako e le nngwe o na le tokelo ya ho diratswana C28B–C28E (classification overlap) ka morero wa ho hlahisa tlhahisoleseding e bapisang mabapi le letlotlo la ditjhelete haeba tlhahisoleseding ya papiso ya letlotlo leo la ditjhelete e sa etsa. e fetotsoe molemong oa IFRS 9. haeba setheo se fetotse linako tse fetileng, empa letlotlo la lichelete le tlositsoe nakong eo ea pele (sheba IFRS 7.2.1, karolo ea 9).
C28B Mokgatlo o sebedisang maemo a akaretsang tshebetsong ya ditjhelete ka ho hlahisa tlhahisoleseding e bapisang jwalo ka ha eka ditlhoko tsa maemo le ditekanyo tsa IFRS 9 di kentswe tshebetsong eo ya ditjhelete. serapa sa C2, lengolo b)] ho fumana hore na letlotlo la ditjhelete le lebeletswe ho hlophiswa le ho behwa boleng jwang nakong eo ho sebediswang IFRS 9 qalong.
C28C Ho sebelisa kakaretso ea likarolo mosebetsing oa lichelete, mokhatlo ha o hlokehe hore o sebelise litlhokahalo tsa ho senyehetsoe tsa serapa sa 5.5 sa IFRS 9. Haeba ho ipapisitsoe le lihlopha ho ikemiselitse ho sebelisa serapa sa C28B, letlotlo la lichelete la lihlopha le tla laoloa ke litlhoko tsa ho senyeha tsa karolo ea 5.5 ea IFRS 9, empa mokhatlo ha o li ele hloko ha o sebelisa bokaholimo ba likarolo, mokhatlo o tla tsoelapele ho hlahisa palo efe kapa efe e lemohuoang ea tšenyo selemong se fetileng ho latela IAS 39 – Lisebelisoa tsa Lichelete: Kemohelo le tekanyo. Ho fapana le hoo, mantsoe a tsoang kantle ho naha a fetotsoe.
C28D Phapang efe kapa efe lipakeng tsa chelete e neng e jarisitsoe nakong e fetileng ea letlotlo la lichelete le chelete ea ho jara ka letsatsi la phetoho e hlahisoang ke ho sebelisoa ha serapa sa C28B–C28C se lemohuoa ho salense e qalang ea lipolokelo (kapa karolo e 'ngoe ea tekano, kamoo e sebetsang). ) letsatsi la phetoho.
Mekhatlo ea C28E eo lirapa tsa C28B ho isa ho C28D li tlamehang ho:
- a) - hlahisa tlhahisoleseding ea boleng e lumellang basebelisi ba matlotlo a lichelete ho utloisisa:
- i)- bohole boo ho arohanngoa ho sebelisitsoeng ho fihlela moo (ka mohlala, hore na e sebelisitsoe ho matlotlo ohle a lichelete a sa lemohuoang tšebetsong ea papiso),
- ii)- hore na le hore na litlhoko tsa ts'enyehelo karolong ea 5.5 ea IFRS 9 lia sebetsa (sheba serapa sa C28C);
- b) - sebelisa lirapa tseo feela ho tlhahisoleseding ea papiso bakeng sa linako tsa tlaleho pakeng tsa letsatsi la phetoho ho IFRS 17 le letsatsi la ts'ebeliso ea pele ea IFRS 17 (sheba serapa sa C2 le C25), le
- c)- ka letsatsi la ts'ebeliso ea pele ea IFRS 9, sebelisa litlhoko tsa phetoho tsa IFRS 9 (sheba karolo ea 7.2 ea IFRS 9).
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C33A Bakeng sa letlotlo la lichelete le hanngoeng lipakeng tsa letsatsi la phetoho le letsatsi la ts'ebeliso ea pele ea IFRS 17, mekhatlo e ka sebelisa serapa sa C28B–C28E (sehlopha se koahelang) molemong oa papiso ea tlaleho. Setheo seo se feto-fetola litlhokahalo lirapeng tsa C29B ho ea ho C28E e le hore maemo a tsamaisanang a ipapise le hore na mokhatlo o lebelletse hore letlotlo la lichelete le khethoe joang ho latela serapa sa C28 letsatsing la tšebeliso ea pele ea IFRS 29.
