L’OIC has released for public consultation the draft Interpretative Document No. 12.

This document aims to clarify accounting aspects regarding the valuation of current asset securities for the 2025 and 2026 financial years, as governed by the latest Budget Law (Law No. 199 of December 30, 2025). This law grants companies the option to value securities held as current assets based on their initial carrying amount.

The deadline for submitting comments is March 12, 2026.

Please find attached the consultation document and the official press release.