278. When analysing the impact on the institution’s earnings, competent authorities should consider …

When analysing the impact on the institution’s earnings, competent authorities should consider the impact of credit spread-sensitive positions on the institution’s return, the impact of the changes in credit spreads on the institution’s net interest income, and the effects of changes in the market value of instruments – depending on account treatment – either shown in the profit and loss (P&L) account or directly in equity (e.g. via other comprehensive income).

1. Resumen

1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

3. Estándares relacionados

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