|
Presidents/ Chief Executives,
All MFBs
Dear Sirs/Madams,
IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD 9 (IFRS 9)
- Please refer to BPRD Circular No. 03 dated July 05, 2022 and ACFID Circular No. 01 dated May 16, 2025.
- Considering the revisions in classification and provisioning requirements for MFBs, it has been decided to update the Days Past Due (DPD) mapping as given in Annexure-C of SBP's IFRS 9 Application Instructions, issued vide the above mentioned BPRD Circular. The same is enclosed herewith.
- Other instructions on the matter issued from time to time shall remain unchanged.
Encl: Annexure-C of SBP’s IFRS 9 Application Instructions
|