+Artikkel 38
---+Article 38 1.
---+Article 38 2.

Artikkel 38

Artikkel 38

1.  Kuni edasise kooskõlastamiseni peavad artiklis 37 sätestatud võimalust kasutavad liikmesriigid lubama ning liikmesriigid, mis seda võimalust ei kasuta, võivad lubada passivakirje 6A “üldise pangandusriski fond” sisseseadmist. Sellel kirjel hõlmatakse summad, mida krediidiasutus otsustab reserveerida sellise riski katmiseks, kui teatav pangandusega seotud risk selle tingib.

2.  “Üldise pangandusriski fondi” kasvu ja kahanemise puhassaldo tuleb näidata kasumiaruandes eraldi.

1. Ülevaade

,
Article 38 1.
Pending subsequent coordination, those Member States which exercise the option provided for in Article 37 must permit and those Member States which do not exercise that option may permit the introduction of a Liabilities item 6A entitled ‘Fund for general banking risks’. That item shall include those amounts which a credit institution decides to put aside to cover such risks where that is required by the particular risks associated with banking.
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.

1.1 Viited

1.2 Tuvastatud nõuded

1.3 Seotud standardid

2. Tuvastatud nõuded

Nõuded

3. Seotud standardid

Standardid
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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