3.6 Accounting and risk principles 3.7 Enhanced Disclosure Task Force (EDTF) recommendations Inhoudsopgave Voorwoord Bestuursverslag Corporate governance Consolidated Financial Statements Company Financial Statements Pillar 3 The accounting principles are in accordance with IFRS as adopted by the EU and are described in the Consolidated Financial Statements 2016 of Rabobank Group.The risk principles are set out in the relevant risk chapters. Unless otherwise stated, all amounts are in millions of euros. The Enhanced Disclosure Task Force (EDTF), established by the Financial Stability Board (FSB), presented recommendations to improve the transparency of reporting by banks. Rabobank embraces the EDTF principles except where the disclosure is to be classified as proprietary or if the disclosure is not relevant for Rabobank. Annex IV contains an overview of the 32 recommendations of the EDTF. This overview also includes a reference to the documents and pages where the recommendations are discussed. As such, the EDTF recommendations are discussed in the Annual Report 2016, the Consolidated Financial Statements 2016 or this Capital Adequacy and Risk Management Report 2016. 312 Rabobank Jaarverslag 2016

Rabobank Bronnenarchief

Jaarverslagen Rabobank | 2016 | | pagina 313