In March 2018, the International Accounting Standards Board (Board) issued IFRS Taxonomy Update 2017—Prepayment Features with Negative Compensation (Amendments to IFRS 9). This Update includes IFRS Taxonomy elements to reflect the presentation and disclosure requirements in Prepayment Features with Negative Compensation (Amendments to IFRS 9), issued by the Board in October 2017.
The amendments to IFRS 9 enable entities to measure at amortised cost some prepayable financial assets with so-called negative compensation.
The IFRS Taxonomy 2018 incorporates the changes resulting from this Update. The XBRL files and supporting materials are available on the IFRS Taxonomy 2018 page.