206. Competent authorities should assess whether the investment firm’s trading book positions are …

Competent authorities should assess whether the investment firm’s trading book positions are valued at a prudent value that achieves an appropriate degree of certainty having regard to the dynamic nature of trading book positions. The level of certainty referred to in Commission Delegated Regulation 2016/101²⁰ should be considered to achieve an appropriate degree of certainty for this purpose.

²⁰ Commission Delegated Regulation (EU) 2016/101 of 26 October 2015 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for prudent valuation under Article 105(14) (OJ L 021 28.1.2016, p. 54).

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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