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Regulation (EU) No 575/2013 Article 24

Regulation (EU) No 575/2013 Article 24

Valuation of assets and off-balance sheet items

Article 24

1.   The valuation of assets and off-balance sheet items shall be effected in accordance with the applicable accounting framework. 2.   By way of derogation from paragraph 1, competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards as applicable under Regulation (EC) No 1606/2002.

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Other provisions in Section 3 — Scope of prudential consolidation

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 24 of Regulation (EU) No 575/2013 (LawPlayer, data as of 2026-07-04)

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