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Capital Requirements Regulation (CRR)
Article 35

Article 35 - Unrealised gains and losses measured at fair value

Status
In force
Selected consolidated version from
30/09/2021
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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.



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