1. Introductory Text

2. CHAPTER I GENERAL PROVISIONS

   1. Article 1. Definitions

   2. Article 2. Scope of application

   3. Article 3. Basic accounting assumptions

   4. Article 4. Recognition of assets and liabilities

   5. Article 5. Economic and cash/settlement approaches

3. CHAPTER II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET

   1. Article 6. Composition of the balance sheet

   2. Article 7. Provision for foreign exchange rate, interest rate, credit and gold price risks

   3. Article 8. Balance sheet valuation rules

   4. Article 9. Reverse transactions

   5. Article 10. Marketable equity instruments

   6. Article 11. Hedging of interest rate risk on securities with derivatives

   7. Article 12. Synthetic instruments

4. CHAPTER III INCOME RECOGNITION

   1. Article 13. Income recognition

   2. Article 14. Cost of transactions

5. CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS

   1. Article 15. General rules

   2. Article 16. Foreign exchange forward transactions

   3. Article 17. Foreign exchange swaps

   4. Article 18. Future contracts

   5. Article 19. Interest rate swaps

   6. Article 20. Forward rate agreements

   7. Article 21. Forward transactions in securities

   8. Article 22. Options

6. CHAPTER V ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

   1. Article 23. Formats

7. CHAPTER VI FINAL PROVISIONS

   1. Article 24. Development, application and interpretation of rules

   2. Article 25. Repeal

   3. Article 26. Entry into force

8. 1. ANNEX I

      COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET

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   2. ANNEX II

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   3. ANNEX III

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   4. ANNEX IV

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   5. ANNEX V

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