# Capital Requirements Regulation: transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds and the large exposures treatment of certain public sector exposures denominated in non-domestic currencies of Member States

European Parliament procedure 2016/0360B(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 8th term, committee ECON). Stage: Procedure completed. 160 committee amendments tabled by 18 Members between 2017-06-23 and 2017-06-23.

## What the amendments focus on

This proposal amends the Capital Requirements Regulation to set transitional arrangements mitigating the impact of IFRS 9 on own funds and to treat certain public sector exposures denominated in non-domestic currencies of Member States. The amendments debate the IFRS 9 phase-in period, whether its application increases or decreases capital ratios (citing the Basel Committee and EBA), whether it should be optional or mandatory, and the treatment of SME exposures.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Barbara KAPPEL | Austria | ENF | 47 | https://amendeu.com/md/meps/125024.md |
| Sven GIEGOLD | Germany | Verts/ALE | 21 | https://amendeu.com/md/meps/96730.md |
| Ernest URTASUN | Spain | Verts/ALE | 21 | https://amendeu.com/md/meps/124972.md |
| Philippe LAMBERTS | Belgium | Verts/ALE | 21 | https://amendeu.com/md/meps/96648.md |
| Marco ZANNI | Italy | ID | 11 | https://amendeu.com/md/meps/124780.md |
| Brian HAYES | Ireland | PPE | 11 | https://amendeu.com/md/meps/118658.md |
| Notis MARIAS | Greece | ECR | 10 | https://amendeu.com/md/meps/125069.md |
| Matt CARTHY | Ireland | GUE/NGL | 10 | https://amendeu.com/md/meps/124986.md |
| Fabio DE MASI | Germany | NI | 10 | https://amendeu.com/md/meps/124858.md |
| Danuta Maria HÜBNER | Poland | PPE | 8 | https://amendeu.com/md/meps/96779.md |
| Othmar KARAS | Austria | PPE | 8 | https://amendeu.com/md/meps/4246.md |
| Roberto GUALTIERI | Italy | S&D | 7 | https://amendeu.com/md/meps/96892.md |
| Marco VALLI | Italy | EFDD | 7 | https://amendeu.com/md/meps/124778.md |
| Ashley FOX | United Kingdom | ECR | 7 | https://amendeu.com/md/meps/96957.md |
| Luigi MORGANO | Italy | S&D | 6 | https://amendeu.com/md/meps/124788.md |

## Official source documents

- PE060.265: http://www.europarl.europa.eu/doceo/document/ECON-AM-606265_EN.pdf
- PE606.266: http://www.europarl.europa.eu/doceo/document/ECON-AM-606266_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0360B-COD · machine-readable: https://amendeu.com/data/dossiers/2016-0360B-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-0360B-COD
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