161. In these guidelines, references to ‘market risk’ will encompass all the following risks, which …

In these guidelines, references to ‘market risk’ will encompass all the following risks, which should be assessed by competent authorities:

• a. the market risk arising from all on- and off-balance-sheet positions which are subject to losses arising from movements in market prices, i.e. risks in trading book positions as well as the foreign-exchange and commodity risk in the non-trading book;
• b. the risk of losses arising from changing CVA amounts in response to changes in counterparty credit spreads and/or market prices, impacting the fair value of derivative transactions and, if applicable, of security financing transactions (SFTs);
• c. the risk linked to the valuation of fair-valued instruments in the sense of Article 105 of Regulation (EU) 575/2013.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 105 Ceanglas maidir le Luacháil Stuama

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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