lexiara

anx_VII__cpt_1__cpt_1__cpt_4__point_27__text_3

except for when the exposure is a residual value in which case it should be provisioned for each year and will be calculated as follows:

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.