#588015
Nuair a chuireann institiúidí Airteagal 36(2) de Threoir 86/635/CEE i bhfeidhm, áireoidh siad athluacháil arna cur sa chuntas brabúis agus caillteanais.
When institutions apply Article 36(2) of Directive 86/635/EEC, they shall include revaluation booked in the profit and loss account.