+Article 13 Calculation of investing and funding costs AVA
---+Article 13 1.
---+Article 13 2.

Article 13 Calculation of investing and funding costs AVA

1. Forbhreathnú

Teideal	Rialáil
Article 13 1.	Institutions shall calculate the investing and funding costs AVA to reflect the valuation uncertainty in the funding costs used when assessing the exit price according to the applicable accounting framework.
Article 13 2.	Institutions shall include the element of the AVA relating to market price uncertainty within the market price uncertainty AVA category. The element of the AVA relating to close-out cost uncertainty shall be included within the close-out costs AVA category. The element of the AVA relating to model risk shall be included within the model risk AVA category.

Ceanglais
Foinse	Ceanglas

Caighdeáin
Foinse	Ceanglas

Builddate: 26.06.2020 00:00:00 -Doknr: CELEX:32016R0101
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