Annual report and Accounts 2019 to 2020
j) Financial instruments
The Commission adopted IFRS 9 – Financial Instruments – with effect from ﬁnancial year 2018-19. We have reviewed our ﬁnancial instruments in respect of classiﬁcation, measurement and impairment, applying the expected credit losses where applicable. The assets and liabilities which are considered to be ﬁnancial in nature are set out in note 19. We do not hold any complex ﬁnancial instruments.
Last updated: 12 November 2020
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