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Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance article 24 CELEX: 02013R0575-20250629 Valuation of assets and off-balance sheet items
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 the international accounting standards as applicable under Regulation (EC) No 1606/2002. |