Description

As it is a part of the general topic, namely the Disclosure on Hedge Activity and Hedge Accounting in European Bank´s. Regarding Hedge Accounting there is an accounting choice to continue with the model under IAS 39 or to switch towards IFRS 9. Banks usually stay with IAS 39. There are specific disclosure requirements written in IFRS 9. Here, it would be very interesting to work on the fulfilment of those requirements in detail - regarding a Disclosure Index, regarding the content itself (what is reported, what not, how is the description presented etc). Basis would be those banks that are directly supervised by ECB except subsidiaries of parents included, non-IFRS banks, etc. (so, round about 80 banks) and you would have to go into the notes of the financial statements.