+Article 472 3.

Article 472 3.

Institutions shall apply the following to the residual amount of losses of the current financial year referred to in point (a) of Article 36(1):

(a) 

losses that are material are deducted from Tier 1 items;

(b) 

losses that are not material are not deducted.

1. Prezentare generală

,

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde