S.L. 371.17 Art. 9Unrealised losses measured at fair value.

The applicable percentage for the purposes of Article 467(1) of the CRR shall be:

(a) 100% during the period from 1 January 2014 to 31 December 2014;

(b) 100% during the period from 1 January 2015 to 31 December 2015;

(c) 100% during the period from 1 January 2016 to 31 December 2016; and

(d) 100% for the period from 1 January 2017 to 31 December 2017.