328. Deputy Pearse Doherty asked the Minister for Jobs, Enterprise and Innovation further to Parliamentary Question No. 286 of 15 January 2014, his views on whether paragraph 59 of IAS 39 as referenced-losses expected as a result of future events, no matter how likely, are not recognised means that banks, albeit for a temporary period, are allowed to delay the recognition of expected losses and therefore overvalue loans in their published accounts. [3561/14]

Summary

328. Deputy Pearse Doherty asked the Minister for Jobs, Enterprise and Innovation further to Parliamentary Question No. 286 of 15 January 2014, his views on whether paragraph 59 of IAS 39 as referenced-losses expected as a result of future events, no matter how likely, are not recognised means that banks, albeit for a temporary period, are allowed to delay the recognition of expected losses and therefore overvalue loans in their published accounts. [3561/14]

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• Banking Sector Regulation

  xml · EN · 28 January 2014

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