+Article 33 1.
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Article 33 1.
Institutions shall not include the following items in any element of own funds:
(a)
the fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value, including projected cash flows;
(b)
gains or losses on liabilities of the institution that are valued at fair value that result from changes in the own credit standing of the institution;
▼M8
(c)
fair value gains and losses on derivative liabilities of the institution that result from changes in the own credit risk of the institution.
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1. Übersicht
| Bezeichnung |
Regulierung |
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1.1 Referenzen
1.2 Identifizierte Anforderungen
1.3 Zugehörige Standards
2. Identifizierte Anforderungen
Anforderungen
| Quelle |
Anforderung |
3. Zugehörige Standards
Standards
| Quelle |
Anforderung |
- Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
- EULAW -
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