anx_VII__cpt_3__cpt_2__point_12__point_c__text_1 — Directive 2006/48/EC of the European Parliament and of the Council of 14 June… · Lexiara

anx_VII__cpt_3__cpt_2__point_12__point_c__text_1

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

For investments held at cost or at the lower of cost or market, the exposure value is the cost or market value presented in the balance sheet.

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