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+Article 32 |
Article 32Article 32 Article 27, item 6 (vertical layout) Article 28, item A 3 or item B 4 (horizontal layout) Net profit or net loss on financial operations. This item covers:
1.
the net profit or loss on transactions in securities which are not held as financial fixed assets together with value adjustments and value re-adjustments on such securities, taking into account, where Article 36 (2) has been applied, the difference resulting from application of that article; however, in those Member States which exercise the option provided for in Article 37, these net profits or losses and value adjustments and value re-adjustments shall be included only in so far as they relate to securities included in a trading portfolio;
2.
the net profit or loss on exchange activities, without prejudice to Article 29, point 3;
3.
the net profits and losses on other buying and selling operations involving financial instruments, including precious metals. 1. Ħarsa ġenerali
1.1 Referenzi1.2 Rekwiżiti identifikati1.3 Standards relatati2. Rekwiżiti identifikati
3. Standards relatati
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