+Članak 340. 2.
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Članak 340. 2.
U skladu s pristupom koji se temelji na trajanju iz stavka 1., institucija izračunava prinos do dospijeća za dužničke instrumente s fiksnom kamatnom stopom na temelju njihove tržišne vrijednosti, koja predstavlja pretpostavljenu diskontnu stopu za taj instrument. Za instrumente s promjenjivom kamatnom stopom, institucija izračunava prinos na temelju tržišne vrijednosti instrumenta, uz pretpostavku da glavnica dospijeva na datum sljedeće promjene kamatne stope.
1. Pregled
1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
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