+Artigo 4.o 2

Artigo 4.o 2

2. No seus cálculos, as instituições devem ter em conta os rendimentos e as despesas com juros ao longo de um ano, independentemente do prazo de vencimento e do tratamento contabilístico dos instrumentos pertinentes extracarteira de negociação sensíveis a taxas de juro.

1. Visão geral

Título	Regulamentação

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos
Fonte	Requisito

3. Normas relacionadas

Normas
Fonte	Requisito

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