S.L. 371.17 Art. 10Unrealised gains measured at fair value.

(1) The applicable percentage for the purposes of Article

468(1) of the CRR shall be:

(a) 60% during the period from 1 January 2015 to 31 December 2015;

(b) 40% during the period from 1 January 2016 to 31 December 2016; and

(c) 20% for the period from 1 January 2017 to 31 December 2017.

(2) The applicable percentage for the purposes of Article 468(4) of the CRR shall be:

(a) 20% for the period from 1 January 2014 to 31 December 2014;

(b) 40% for the period from 1 January 2015 to 31 December 2015;

(c) 60% for the period from 1 January 2016 to 31 December 2016; and

(d) 80% for the period from 1 January 2017 to 31 December 2017.