246. Competent authorities should assess IRRBB, including hedges for these positions, irrespective …

Competent authorities should assess IRRBB, including hedges for these positions, irrespective of their recognition and measurement, and irrespective of the recognition and measurement of losses and gains, for accounting purposes.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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