+Članak 36.
---+Article 36 1.
---+Article 36 2.

Članak 36.

Članak 36.

1.  U slučaju kada su prenosivi vrijednosni papiri koji se ne drže kao dugotrajna financijska imovina iskazani u bilanci po kupovnoj cijeni, kreditne institucije u bilješkama uz financijske izvještaje objavljuju razliku između kupovne cijene i više tržišne vrijednosti na datum bilance.

2.  Države članice mogu, međutim, zahtijevati ili dopustiti da se takvi prenosivi vrijednosni papiri prikažu s višom tržišnom vrijednošću na datum bilance. Razlika između kupovne cijene i više tržišne vrijednosti objavljuje se u bilješkama uz financijske izvještaje.

1. Pregled

,
Article 36 1.
Where transferable securities which are not held as financial fixed assets are shown, in the balance sheet at purchase price, credit institutions shall disclose in the notes on their accounts the difference between the purchase price and the higher market value of the balance sheet date.
Article 36 2.
The Member States may, however, require or permit those transferable securities to be shown in the balance sheet at the higher market value at the balance sheet date. The difference between the purchase price and the higher market value shall be disclosed in the notes on the accounts.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

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