inks to ESMA, EBA and CEAOB statements on IFRS 9, audit and prudential aspects linked to the COVID-19 pandemic:
ESMA: https://www.esma.europa.eu/press-news/esma-news/esma-issues-guidance-accounting-implications-covid-19
CEAOB: https://ec.europa.eu/info/sites/info/files/business_economy_euro/banking_and_finance/documents/200325-ceaob-statement-covid-19_en.pdf
EBA: https://eba.europa.eu/eba-provides-clarity-banks-consumers-application-prudential-framework-light-covid-19-measures
