Ba cheart ionstraimí airgeadais a luacháil ag luach cóir, agus ba cheart dóibh praghsanna arna mbreathnú sna margaí a léiriú trí úsáid a bhaint as teicnící luachála sonracha más gá.
Financial instruments should be valued at fair value, which aim to reflect prices observed in markets by using specific valuation techniques if necessary.
Gnóthachain nó caillteanais ar dhliteanais arna luacháil ag luach cóir mar thoradh ar athruithe ar sheasamh creidmheasa dílse
Gains or losses on liabilities valued at fair value resulting from changes in own credit standing
Gnóthachain nó caillteanais ar dhliteanais arna luacháil ag luach cóir mar thoradh ar athruithe ar sheasamh creidmheasa dílse i gcomhréir le pointe (b) d’Airteagal 33(1) de CRR
Gains or losses on liabilities valued at fair value resulting from changes in own credit standing in accordance with point (b) of Article 33(1) of CRR