Artikel 70 Regelmäßige Überprüfung der Bewertungsgrundsätze und -verfahren

1. Übersicht

Bezeichnung	Regulierung
Article 70 1.	Valuation policies shall provide for a periodic review of the policies and procedures, including of the valuation methodologies. The review shall be carried out at least annually and before the AIF engages with a new investment strategy or a new type of asset that is not covered by the actual valuation policy.
Article 70 2.	The valuation policies and procedures shall outline how a change to the valuation policy, including a methodology, may be effected and in what circumstances this would be appropriate. Recommendations for changes to the policies and procedures shall be made to the senior management, which shall review and approve any changes.
Article 70 3.	The risk management function referred to in Article 38 shall review and, if needed, provide appropriate support concerning the policies and procedures adopted for the valuation of assets.

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung

Builddate: 12.02.2024 00:00:00 -Doknr: CELEX:32013R0231
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