+Članak 90. 2.

Članak 90. 2.

Iznos koji je pripisan svakoj stavki pomoćnih vlastitih sredstava mora odražavati sposobnost te stavke da pokrije gubitke i biti utemeljen na razboritim i realnim pretpostavkama. Kad stavka pomoćnih vlastitih sredstava ima fiksnu nominalnu vrijednost, iznos te stavke jednak je njezinoj nominalnoj vrijednosti kad taj iznos primjereno odražava njezinu sposobnost pokrića gubitka.

1. Pregled

,
Naslov Regulativa

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi
Izvor Zahtjev

3. Povezani standardi

Standardi
Izvor Zahtjev
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