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+Article 123 Profit and loss attribution |
Article 123 Profit and loss attributionArticle 123 Profit and loss attribution Insurance and reinsurance undertakings shall review, at least annually, the causes and sources of profits and losses for each major business unit. They shall demonstrate how the categorisation of risk chosen in the internal model explains the causes and sources of profits and losses. The categorisation of risk and attribution of profits and losses shall reflect the risk profile of the insurance and reinsurance undertakings. 1. Overview
1.1 References1.2 Identified Requirements1.3 Related Standards2. Identified Requirements
3. Related Standards
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