+Article 33 1.

Article 33 1.

Institutions shall not include the following items in any element of own funds:

(a) 

the fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value, including projected cash flows;

(b) 

gains or losses on liabilities of the institution that are valued at fair value that result from changes in the own credit standing of the institution;

▼M8

(c) 

fair value gains and losses on derivative liabilities of the institution that result from changes in the own credit risk of the institution.

▼C2

1. Áttekintés

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1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

Követelmények

3. Kapcsolódó szabványok

Szabványok