What changes on 29/03/2018

The text in force from 22/09/2012 compared with the text from 29/03/2018.

Read the act as of 29/03/2018 · other versions:

Chapter I

• inserted Article 1 - Definitions
• inserted Article 2 - General criteria
• inserted Article 3 - Valuation date
• inserted Article 4 - Sources of information
• inserted Article 5 - Impact of group arrangements
• inserted Article 6 - Valuation report

Chapter II

• inserted Article 7 - General principles
• inserted Article 8 - Areas requiring particular attention in the valuation
• inserted Article 9 - Factors affecting the valuation

Outside any heading

• inserted Recital 1
• inserted Recital 2
• inserted Recital 3
• inserted Recital 4
• inserted Recital 5
• inserted Recital 6
• inserted Recital 7
• inserted Recital 8
• inserted Recital 9
• inserted Recital 10
• inserted Recital 11
• inserted Recital 12
• inserted Recital 13
• inserted Recital 14
• inserted Recital 15
• inserted Recital 16
• inserted Preamble

Chapter III

• inserted Article 10 - General principles
• inserted Article 11 - Selection of the measurement basis
• inserted Article 12 - Specific factors relating to the estimation and discounting of expected cash flows
• inserted Article 13 - Methodology for calculating and including a buffer for additional losses
• inserted Article 14 - Entry into force