+Articolul 12
---+Article 12 1.
---+Article 12 2.
---+Article 12 3.

Articolul 12

1. Prezentare generală

,
Article 12 1.
Rules for the valuation of assets shall be laid down in the rules or instruments of incorporation of the qualifying social entrepreneurship fund and shall ensure a sound and transparent valuation process.
Article 12 2.
The valuation procedures used shall ensure that the assets are valued properly and that the asset value is calculated at least annually.
Article 12 3.
In order to ensure consistency in the valuation of qualifying portfolio undertakings, ESMA shall develop guidelines setting out common principles on the treatment of investments in such undertakings taking into account their primary objective of achieving a measurable positive social impact and the use of their profits first and foremost for the achievement of that impact.

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde
  • Builddate: 09.01.2024 00:00:00 -Doknr: CELEX:32013R0346
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