8. — Directive 2006/48/EC of the European Parliament and of the Council of 14 June…

8.

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

The following elements shall not be used in the calculation of the relevant indicator: Realised profits/losses from the sale of non-trading book items; Income from extraordinary or irregular items; Income derived from insurance. When revaluation of trading items is part of the profit and loss statement, revaluation could be included. When Article 36 (2) of Directive 86/635/EEC is applied, revaluation booked in the profit and loss account should be included.

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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.