Regulatory Alerts2009-07-17
Added
Bank of Portugal Notice No. 2/2009
This notice amends Article 12/92 of the Bank of Portugal to update the treatment of unrealized gains and losses on debt securities classified as available-for-sale assets when calculating own funds. It revises Article 9.º-C to specify how balance sheet values for these assets must be adjusted based on whether unrealized gains or losses were excluded from or included in own funds calculations, and applies these rules to Article 17.º-A. The amendments apply to institutions preparing individual financial statements under NCA standards and enter into force the day after publication.
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