PART TWOOWN FUNDS

TITLE IELEMENTS OF OWN FUNDS

CHAPTER 2Common Equity Tier 1 capital

Section 2Prudential filters

Article 35Unrealised gains and losses measured at fair value

Except in the case of the items referred to in Article 33, institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.