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IFRS 9 Financial Instruments summary - still applies in 2024This publication presents the disclosures introduced or modified by IFRS 9 'Financial. Instruments' for a fictional medium-sized bank. ILLUSTRATIVE EXAMPLES. GUIDANCE ON IMPLEMENTING IFRS 9 FINANCIAL INSTRUMENTS. APPENDIX. Amendments to the guidance on other Standards. Hong Kong Financial. If any further amendments are made to. IFRS 9 by 30 September � for example, in relation to accounting for been retained within IFRS 9 Illustration 2 �.