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Provision history · CRR

Art. 24 · Valuation of assets and off-balance sheet items

Capital Requirements Regulation · 32013R0575 · every version of this act · on EUR-Lex

1 change recorded across 1 version, newest first.

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Version detected Modified +38 −34

no amending act named

Applies from: no date changed

Explanation, written by a model and checked against the cited text

The phrase referring to accounting standards was changed from capitalized "International Accounting Standards" to lower-case "international accounting standards".

The paragraph numbering format for paragraphs 1 and 2 was also adjusted, with the numbers now placed on their own line before the text.

Cited: Art. 24, v1 · Art. 24, v2

v1 is the previous version, v2 this one.

Text from EUR-Lex, before and after

Previous version 32013R0575 → this version, detected 13 August 2026 02013R0575-20130628

Article 24 Valuation of assets and off-balance sheet items 1. The valuation of assets and off-balance sheet items shall be effected in accordance with the applicable accounting framework. 2. By way of derogation from paragraph 1, competent authorities may require that institutions effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards the international accounting standards as applicable under Regulation (EC) No 1606/2002.