+Articolul 24 Evaluarea activelor și a elementelor extrabilanțiere
---+Article 24 1.
---+Article 24 2.

Articolul 24 Evaluarea activelor și a elementelor extrabilanțiere

1. Prezentare generală

,
Article 24 1.
The valuation of assets and off-balance sheet items shall be effected in accordance with the applicable accounting framework.
Article 24 2.
By way of derogation from paragraph 1, competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with the international accounting standards as applicable under Regulation (EC) No 1606/2002.

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde