Unrealised gains and losses measured at fair value
Article 35
Except in the case of the items referred to in Article 33, institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.
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 35 of Regulation (EU) No 575/2013 (LawPlayer, data as of 2026-07-04)