+Artigo 36.o
---+Article 36 1.
---+Article 36 2.

Artigo 36.o

1. Quando os títulos negociáveis que não tenham carácter de imobilizações financeiras são incluídos no balanço pelo seu valor de aquisição, as instituições de crédito indicam no anexo a diferença entre este valor e o valor superior do mercado à data de encerramento do balanço.

2. Todavia, os Estados-membros podem permitir ou determinar que esses títulos negociáveis sejam incluídos no balanço pelo seu valor superior do mercado na data de encerramento do balanço. A diferença entre o valor de aquisição e o valor superior do mercado será indicada no anexo.

1. Visão geral

Título	Regulamentação
Article 36 1.	Where transferable securities which are not held as financial fixed assets are shown, in the balance sheet at purchase price, credit institutions shall disclose in the notes on their accounts the difference between the purchase price and the higher market value of the balance sheet date.
Article 36 2.	The Member States may, however, require or permit those transferable securities to be shown in the balance sheet at the higher market value at the balance sheet date. The difference between the purchase price and the higher market value shall be disclosed in the notes on the accounts.

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos
Fonte	Requisito

3. Normas relacionadas

Normas
Fonte	Requisito

Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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