247. Competent authorities should consider the relevance and materiality of at least the following …

Competent authorities should consider the relevance and materiality of at least the following subcategories⁴⁸ when assessing IRRBB: gap risk, basis risk and option risk.

⁴⁸ Please refer to Annex IV for a non-exhaustive breakdown of IRRBB sub-categories.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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