Page 18 - Annual Report KELAG Group 2018
P. 18

In the KELAG Group, IFRS 9 was applied for the first time as of 1 January 2018. The option not to
           adjust  the  information presented  for  2017  was  exercised  –  this  information  is reported  as  in
           previous  periods,  i.e.,  in  accordance  with  IAS 39  and  the  associated  interpretations.  The
           accumulated effect from the transition is recognised in equity.
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