+Articolo 26 1

Articolo 26 1

1.   Le valutazioni previste all’articolo 24 che non soddisfano i requisiti stabiliti all’articolo 25, paragrafo 2, sono considerate valutazioni provvisorie.

La valutazione provvisoria include una riserva per perdite aggiuntive con la relativa adeguata giustificazione.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard
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