SCHEDULES
SCHEDULE 9Special Provisions for Banking Companies and Groups
PART I INDIVIDUAL ACCOUNTS
CHAPTER II ACCOUNTING PRINCIPLES AND RULES
FAIR VALUE ACCOUNTING
The fair value reserve
44F
(1)
The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 44E(3) or (4).
(2)
The treatment for taxation purposes of amounts credited or debited to the fair value reserve shall be disclosed in a note to the accounts.