Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance) (c. 575)

PART TWO U.K. OWN FUNDS

TITLE I U.K. ELEMENTS OF OWN FUNDS

CHAPTER 2 U.K. Common Equity Tier 1 capital

Section 2 U.K. Prudential filters

Article 35 U.K. Unrealised 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.