#590038
De mhaolú ar Airteagal 35, i rith na tréimhse ón 1 Eanáir 2014 go dtí an 31 Nollaig 2017, asbhainfidh institiúidí óna gcuid ítimí Ghnáthchothromas Leibhéal 1 an céatadán is infheidhme de ghnóthachain neamhréadaithe a bhaineann le sócmhainní nó le dliteanais a rinneadh a thomhas de réir luacha chóir agus a thuairisciú ar an gclár comhardaithe, cé is moite dóibh sin dá dtagraítear in Airteagal 33 agus gach gnóthachan neamhréadaithe eile amach uathu siúd a bhaineann le maoin infheistíochta a rinneadh a thuairisciú mar chuid den chuntas brabúis agus caillteanais.
By way of derogation from Article 35, during the period from 1 January 2014 to 31 December 2017, institutions shall remove from their Common Equity Tier 1 items the applicable percentage of unrealised gains related to assets or liabilities measured at fair value and reported on the balance sheet, excluding those referred to in Article 33 and all other unrealised gains with the exception of those related to investment properties reported as part of the profit and loss account.