+Section 2 Prudential filters
---+Article 32 Securitised assets
------+Article 32 1.
------+Article 32 2.
---+Article 33 Cash flow hedges and changes in the value of own liabilities
------+Article 33 1.
------+Article 33 2.
------+Article 33 3.
------+Article 33 4.
---+Article 34 Additional value adjustments
------+Article 34 1.
------+Article 34 2.
------+Article 34 3.
------+Article 34 4.
---+Article 35 Unrealised gains and losses measured at fair value

Section 2 Prudential filters

Section 2 Prudential filters

1. Overview

,
Article 32 Securitised assets
Article 33 Cash flow hedges and changes in the value of own liabilities
Article 34 Additional value adjustments
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.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards