Institutions that decide to apply the IFRS 9 transitional arrangements specified in this Regulation should publicly disclose their own funds, capital ratios and leverage ratios both with and without the application of those arrangements in order to enable the public to determine the impact of those arrangements.
Ba cheart d’institiúidí a chinneann socruithe idirthréimhseacha IFRS 9 a shonraítear sa Rialachán seo a chur i bhfeidhm a gcistí féin, a gcóimheas caipitil, agus a gcóimheas giarála a nochtadh go poiblí, is cuma cé acu a fheidhmítear nó nach bhfeidhmítear na socruithe sin, chun go mbeidh an pobal in ann tionchar na socruithe sin a chinneadh.