detected 2026-08-13 MODIFIED+38 −34§
no amending act named
applies from: unchanged
The phrase referring to accounting standards was changed from capitalized "International Accounting Standards" to lower-case "international accounting standards".
The paragraph numbering format for paragraphs 1 and 2 was also adjusted, with the numbers now placed on their own line before the text.
Cited: Art. 24, v1 · Art. 24, v2
text before / after
32013R0575 → 02013R0575-20130628
Article 24
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 International Accounting Standards the international accounting standards as applicable under Regulation (EC) No 1606/2002.