Article 27, items 11 and 12 (vertical layout)
Article 28, items A7 and B5 (horizontal layout)
Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments.
1. These items shall include, on the one hand, charges for value adjustments in respect of loans and advances to be shown under Assets items 3 and 4 and provisions for contingent liabilities and for commitments to be shown under Off-balance sheet items 1 and 2, on the other hand, credits from the recovery of written-off loans and advances and amounts written back following earlier value adjustments and provisions.
2. In those Member States which exercise the option provided for in Article 37, this item shall also include the net profit or loss on transactions in securities included in Assets items 5 and 6 which are neither held as financial fixed Assets as defined i
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