+Article 8 3.

Article 8 3.

Point (a) of paragraph 1 shall apply only to the following liabilities:

(a) 

liabilities held as part of a trading portfolio; and

(b) 

derivative financial instruments.

1. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi