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+Article 7 2. |
Article 7 2.For the purposes of point (a) of paragraph 1, institutions shall calculate category level AVAs in one of the following ways:
(a)
according to Articles 9 to 17;
(b)
where the application of Articles 9 to 17 is not possible for certain positions, according to a ‘fall-back approach’, whereby they shall identify the related financial instruments and calculate an AVA as the sum of the following:
(i)
100 % of the net unrealised profit on the related financial instruments;
(ii)
10 % of the notional value of the related financial instruments in the case of derivatives;
(iii)
25 % of the absolute value of the difference between the fair value and the unrealised profit, as determined in point (i), of the related financial instruments in the case of non-derivatives. For the purposes of point (b)(i) of the first paragraph, ‘unrealised profit’ shall mean the change, where positive, in fair value since trade inception, determined on a first-in-first-out basis. 1. Yleiskatsaus
1.1 Viittaukset1.2 Tunnistetut vaatimukset1.3 Liittyvät standardit2. Tunnistetut vaatimukset
3. Liittyvät standardit
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