Illustrative disclosures for banks

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards by illustrating one possible format. Our illustrative disclosures for banks are based on a fictitious banking group involved in a range of general banking activities, which is not a first-time adopter of IFRS Standards. The 2021 edition reflects standards in issue at 30 November 2021 that are required to be applied by an entity with an annual period beginning on 1 January 2021.