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National Bank to change the presentation of certain financial information to reflect IFRS 9 - Financial Instruments

T.NA

Canada NewsWire

MONTREAL, Feb. 13, 2018 /CNW Telbec/ - National Bank of Canada (the Bank) today released a proposed template for supplementary financial information, which has been updated to reflect the impact of the Bank's adoption of IFRS 9 – Financial Instruments (IFRS 9), which has replaced IAS 39 – Financial Instruments: Recognition and Measurement (IAS 39).

This template is being released before quarter-end to help readers of the Bank's financial results better understand the impact of these changes. Additional updates may be made to the supplementary financial information template for the first quarter of 2018. A financial information supplement entitled "Supplementary Financial Information for the First Quarter of 2018 – Released on February 13, 2018 to Reflect the Adoption of IFRS 9" is now available on the Bank's website at nbc.ca.

On November 1, 2017, the Bank early adopted IFRS 9, as had been mentioned in Note 2 to its audited annual consolidated financial statements for the year ended October 31, 2017. As permitted by IFRS 9, the Bank did not restate comparative consolidated financial statements. The Bank accounted for the differences between the former and new methods of measuring financial instrument carrying amounts through an adjustment to opening equity. Consequently, the Bank's fiscal 2018 results will reflect the adoption of IFRS 9, whereas prior-period results will be presented in accordance with IAS 39.

The Bank intends to provide additional information on the impact of adopting IFRS 9 in its report to shareholders for the first quarter of 2018, which will be available on February 28, 2018.

Caution Regarding Forward-Looking Statements
This press release includes certain forward-looking statements. These statements are inherently subject to significant risks, uncertainties and changes in circumstances, many of which are beyond the control of the Bank. Except as required by law, the Bank does not undertake to update any forward-looking statements, whether written or oral, that may be made from time to time, by it or on its behalf. The forward-looking information contained in this press release is presented for the purpose of interpreting the information contained herein and may not be appropriate for other purposes.

About National Bank of Canada
With $246 billion in assets as at October 31, 2017, National Bank of Canada , together with its subsidiaries, forms one of Canada's leading integrated financial groups. It has more than 21,000 employees in knowledge-intensive positions and has been recognized numerous times as a top employer and for its commitment to diversity. Its securities are listed on the Toronto Stock Exchange (TSX: NA). Follow the Bank's activities at nbc.ca  or via social media such as Facebook , LinkedIn  and Twitter .

 

SOURCE National Bank of Canada

View original content: http://www.newswire.ca/en/releases/archive/February2018/13/c8522.html