Article 35

Capital Requirements Regulation (CRR) > PART TWO > TITLE I > CHAPTER 2 > Section 2 > Article 35
Article 35
Unrealised gains and losses measured at fair value
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Except in the case of the items referred to in Article 33, institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.