23. For the purposes of the reconciliations and assessments in paragraphs 17, 18, 21 and 22 …

For the purposes of the reconciliations and assessments in paragraphs 17, 18, 21 and 22, institutions should use the data or verifiable prices referred to in point (a) of paragraph 17, point (a) of paragraph 18, point (a) of paragraph 21 and point (a) of paragraph 22, where the number of verifiable prices with a value of the price available to the institution is sufficient to perform those reconciliations and assessments with accuracy. Where no verifiable prices are available, or the number of verifiable prices with a value of the price available to the institution is not sufficient to perform those reconciliations and assessments with accuracy, institutions should use the data or prices used or produced by the institutions’ front -office or back-office systems, as referred to in point (b) of paragraph 17, point (b) of paragraph 18, point (b) of paragraph 21 and point (b) of paragraph 22.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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