+259. Competent authorities should pay attention to the sensitivity of cash flows to changes in the …
|
259. Competent authorities should pay attention to the sensitivity of cash flows to changes in the …
Competent authorities should pay attention to the sensitivity of cash flows to changes in the valuation of fair value instruments in the non-trading book, including interest rate derivatives used for the hedging of non-trading book instruments (e.g. impact of mark-to- market changes in fair value instruments on P&L, hedge account effectiveness).
1. Vue d’ensemble
| Intitulé |
Réglementation |
,
1.1 Références
1.2 Exigences identifiées
1.3 Normes associées
2. Exigences identifiées
Exigences
| Source |
Exigence |
3. Normes associées
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
|