Regulatory Alerts2025-09-18 | 8943Resolution No. 149-N of the Board of the Central Bank of the Republic of Armenia
The Board of the Central Bank of the Republic of Armenia issued Resolution No. 149-N to amend Regulation 10/04 regarding the calculation of net asset values for investment funds. The amendments align valuation procedures with International Financial Reporting Standards by replacing 'market price' with 'fair value' and introducing specific criteria for assessing market liquidity. Additionally, the resolution mandates a ten-year retention period for valuation documentation and updates rules for valuing securities at amortized cost and other assets.
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