Aviso n.º 2/2006, de 13 de Abril de 2006
Aviso do Banco de Portugal n.º 2/2006 Considerando a necessidade de estabelecer com maior precisão as condições em que as provisões para riscos gerais de crédito podem ser consideradas elementos positivos dos fundos próprios consolidados das instituições sujeitas à supervisão do Banco de Portugal; Considerando que o Regulamento (CE) n.º 1864/2005, da Comissão, de 15 de Novembro, procedeu ao endosso da fair value option, na sua nova redacção, alargando-se a possibilidade de aplicação a todos os passivos financeiros: O Banco de Portugal, no uso da competência que lhe é conferida pelo n.º 1 do artigo 96.º do Regime Geral das Instituições de Crédito e Sociedades Financeiras, determina o seguinte: O aviso n.º 12/92, publicado no Diário da República, 2.' série, n.º 299, 2.º suplemento, de 29 de Dezembro de 1992, é objecto das seguintes modificações: 1.º A alínea a) do n.º 1 do n.º 4.º-A passa a ter a seguinte redacção: 'a) As perdas e os ganhos não realizados em passivos financeiros avaliados ao justo valor através de resultados que representem risco de crédito próprio;' 2.º O n.º 17.º-C passa a ter a seguinte redacção: '17.º-C As instituições abrangidas pelo artigo 4.º do Regulamento (CE) n.º 1606/2002, do Parlamento Europeu e do Conselho, ou as que se encontrem abrangidas pelo disposto no n.º 2.º do Aviso do Banco de Portugal n.º 1/2005 (NIC) podem...
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