+Article 4 2

Article 4 2

2.   Institutions shall consider in their calculations interest income and interest expenses over a one-year period regardless of the maturity and the accounting treatment of the relevant interest rate sensitive non-trading book instruments.

1. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes