Article 447

Institutions shall disclose the following information regarding the exposures in equities not included in the trading book: the differentiation between exposures based on their objectives, including for capital gains relationship and strategic reasons, and an overview of the accounting techniques and valuation methodologies used, including key assumptions and practices affecting valuation and any significant changes in these practices; the balance sheet value, the fair value and, for those exchange-traded, a comparison to the market price where it is materially different from the fair value; the types, nature and amounts of exchange-traded exposures, private equity exposures in sufficiently diversified portfolios, and other exposures; the cumulative realised gains or losses arising from sales and liquidations in the period; and the total unrealised gains or losses, the total latent revaluation gains or losses, and any of these amounts included in the original or additional own funds.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.