º . Valoraciones y provisiones . Los activos se valorarán por su costo ajustado pero se computarán netos de su respectiva provisión. De otra parte, las inversiones de capital y en bonos convertibles en acciones de entidades sometidas a la vigilancia de la Superintendencia Bancaria se computarán sin deducir las provisiones efectuadas sobre las mismas.
Decreto 1324 de 2005 →In force
Article 9
Decreto 1324 de 2005 · por el cual se establece la relación mínima de solvencia, patrimonio técnico y reservas técnicas del Fondo Nacional de Garantías S. A.
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