RegAlertRule · BDP · 17 Mar 2008
Instruction No. 2/2008: Provisions – Securitization Operations
Instruction No. 2/2008 by the Bank of Portugal revokes Instruction No. 27/2000. This decision is made in light of the accounting framework set out in Notice No. 1/2005, which requires most institutions to prepare consolidated accounts under International Accounting Standards (IAS) and individual accounts under Adjusted Accounting Standards (AAS).
Instructions of the Bank of Portugal
Instruction No. 2/2008
SUBJECT: Provisions – Securitization Operations Considering that, in accordance with the accounting framework established in Notice of the Bank of Portugal No. 1/2005, most institutions must prepare their consolidated accounts in accordance with International Accounting Standards (IAS) and individual accounts in accordance with Adjusted Accounting Standards (AAS). The Bank of Portugal, in the exercise of the competence attributed to it by No. 17 of Notice No. 3/95, published in Diário da República, Series II, of June 30, 1995, determines the revocation of Instruction No. 27/2000, published in BNBP on December 15.
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- Supersedes
- Instruction No. 27 dated 2000-12-15Not in RegAlert
“determines the revocation of Instruction No. 27/2000”
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