+Article 38 2.

Article 38 2.

The net balance of the increases and decreases of the ‘Fund for general banking risks’ must be shown separately in the profit and loss account.

1. Overview

,
Summary Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement