By way of derogation from Article 35(1)(c)(cc), the Member States may allow investment companies within the meaning of Article 5(2) to set off value adjustments to investments directly against "Capital and reserves". The amounts in question must be shown separately under "Liabilities" in the balance sheet.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Article 36
Repealed from 19 July 2013