2015-01-09
The Commission de Surveillance du Secteur Financier issued Regulation No 14-02 to establish the rules for determining distributable results and reserves. This regulation specifically applies to credit institutions that utilize fair value measurement in their statutory accounts. It ensures consistent calculation methods for distributable amounts under these specific accounting frameworks.
Published on 9 January 2015
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CSSF regulation
relating to the determination of distributable results and reserves of credit institutions applying the fair value measurement in the statutory accounts
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