233. Competent authorities should form a view on the degree of risk of impairment or depreciation …

Competent authorities should form a view on the degree of risk of impairment or depreciation of assets outside the trading book that is not captured by K-factors such as the K-TCD. This risk may arise from revaluations when for instance a counterparty’s probability of default increases significantly or a subsidiary’s value has decreased since acquisition.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/