+Article 6 5.
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Article 6 5.
The information specified in paragraphs 2 and 4 above shall only include information related to:
(a)
assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;
(b)
off-balance sheet exposures and activities in which the supervised entity is involved;
(c)
transactions other than those specified in points (a) and (b) performed by the supervised entity;
(d)
valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are applied by the supervised entity.
1. Prezentare generală
1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 30.12.2025 00:00:00 -Doknr: CELEX:32015R0534
- EULAW -
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