+Article 33 3.

Article 33 3.

Without prejudice to point (b) of paragraph 1, institutions may include the amount of gains and losses on their liabilities in own funds where all the following conditions are met:

(a) 

the liabilities are in the form of bonds as referred to in Article 52(4) of Directive 2009/65/EC;

(b) 

the changes in the value of the institution's assets and liabilities are due to the same changes in the institution's own credit standing;

(c) 

there is a close correspondence between the value of the bonds referred to in point (a) and the value of the institution's assets;

(d) 

it is possible to redeem the mortgage loans by buying back the bonds financing the mortgage loans at market or nominal value.

1. Übersicht

,

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards
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