MLex: EU banks’ coronavirus (COVID-19) woes may have been temporarily eased by supervisory largesse on the accounting treatment of unpaid loans—suggesting mortgage holidays won’t lead to higher capital requirements. A change to accounting rules themselves seems unlikely ahead of a 31 March 2020 reporting deadline, but the move by the Bank of England (BoE) and European Central Bank (ECB) increases the chance that accountants will use the flexibility and judgment inherent in accountancy norms.
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This Practice Note looks at CE-File electronic working in the courts under CPR PD 51O, in the context of case management. It provides guidance on how to file a document electronically, deal with rejected electronic filings, issue a claim electronically, file electronic bundles (eBundles) for case
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
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