In force

Version from: 01/01/2023
Amendments
Rejected Q&A 2018_3715
Submitted: 16/02/2018
Art. 35
Rejected Q&A 2022_6580
Submitted: 16/09/2022
Art. 35
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CRR ToolCapital Requirements Regulation (CRR)
Article 35

Article 35 - Unrealised gains and losses measured at fair value

Article 35

Unrealised gains and losses measured at fair value

Except in the case of the items referred to in Article 33, institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.