Article 18 1.

the range of methodologies for quantifying AVAs for each valuation position;

the hierarchy of methodologies for each asset class, product, or valuation position;

the hierarchy of market data sources used in the AVA methodology;

the required characteristics of market data to justify a zero AVA for each asset class, product, or valuation position;

the methodology applied where an expert based approach is used to determine an AVA;

the methodology for determining whether a valuation position requires a concentrated position AVA;

the assumed exit horizon for the purpose of calculating AVAs for concentrated positions, where relevant;

the fair-valued assets and liabilities for which a change in accounting valuation has a partial or zero impact on CET1 capital according to Article 4(2) and Article 8(1).