+Članak 13. Izračunavanje dodatnih prilagodbi vrednovanja za troškove investiranja i financiranja
---+Article 13 1.
---+Article 13 2.

Članak 13. Izračunavanje dodatnih prilagodbi vrednovanja za troškove investiranja i financiranja

Članak 13.

Izračunavanje dodatnih prilagodbi vrednovanja za troškove investiranja i financiranja

1.  Institucije izračunavaju dodatnu prilagodbu vrednovanja za troškove investiranja i financiranja koja odražava nesigurnost vrednovanja u troškovima financiranja koji se upotrebljavaju pri procjeni izlazne cijene u skladu s primjenjivim računovodstvenim okvirom.

2.  Element dodatne prilagodbe vrednovanja koji se odnosi na neizvjesnost tržišnih cijena institucije uključuju u okviru kategorije dodatnih prilagodbi vrednovanja za neizvjesnost tržišnih cijena. Element dodatne prilagodbe vrednovanja koji se odnosi na neizvjesnost troškova zatvaranja pozicija uključuje se u okviru kategorije dodatnih prilagodbi vrednovanja za troškove zatvaranja pozicija. Element dodatne prilagodbe vrednovanja koji se odnosi na rizik modela uključuje se u okviru kategorije dodatnih prilagodbi vrednovanja za rizik modela.

1. Pregled

,
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.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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