+Članak 38.
---+Article 38 1.
---+Article 38 2.

Članak 38.

Članak 38.

1.  Do naknadnog usklađenja, države članice koje koriste mogućnost navedenu u članku 37. moraju, a države koje ne koriste tu mogućnost mogu, dopustiti uvođenje stavke 6A. Obveza pod nazivom „Fond za opće bankovne rizike”. U tu će stavku biti uključeni oni iznosi koje kreditna institucija odluči odvojiti za pokrivanje rizika, tamo gdje to nalažu određeni rizici vezani uz bankarstvo.

2.  Neto saldo povećanja i smanjenja „Fonda za opće bankovne rizike” mora se prikazati odvojeno u računu dobiti i gubitka.

1. Pregled

,
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 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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