+Članak 17. Izračunavanje dodatnih prilagodbi vrednovanja za operativni rizik
---+Article 17 1.
---+Article 17 2.
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Članak 17. Izračunavanje dodatnih prilagodbi vrednovanja za operativni rizik

Članak 17.

Izračunavanje dodatnih prilagodbi vrednovanja za operativni rizik

1.  Institucije procjenjuju dodatnu prilagodbu vrednovanja za operativni rizik procjenom potencijalnih gubitaka koji mogu nastati kao posljedica operativnog rizika povezanog s procesima vrednovanja. Ta procjena uključuje procjenu pozicija koje se vrednuju za koje se tijekom procesa potvrđivanja bilance ocijenilo da su izložene riziku, među ostalim i zbog pravnih sporova.

2.  Ako institucija primjenjuje napredni pristup za operativni rizik kako je navedeno u dijelu trećem glavi III. poglavlju 4. Uredbe (EU) br. 575/2013, ona može navesti da dodatna prilagodba vrednovanja operativnog rizika iznosi nula pod uvjetom da pruži dokaz da je operativni rizik u vezi s procesima vrednovanja, kako je određeno u skladu sa stavkom 1, u cijelosti uzet u obzir u izračunu na temelju naprednog pristupa mjerenja.

3.  U slučajevima koji nisu obuhvaćeni stavkom 2. institucija izračunava dodatnu prilagodbu vrednovanja za operativni rizik u iznosu od 10 % zbroja ukupnih dodatnih prilagodbi vrednovanja na razini kategorije za neizvjesnost tržišnih cijena i troškove zatvaranja pozicija.

1. Pregled

,
Article 17 1.
Institutions shall estimate an operational risk AVA by assessing the potential losses that may be incurred as a result of operational risk related to valuation processes. This estimate shall include an assessment of valuation positions judged to be at-risk during the balance sheet substantiation process, including those due to legal disputes.
Article 17 2.
Where an institution applies the Advanced Measurement Approach for Operational Risk as specified in Part Three, Title III, Chapter 4 of Regulation (EU) No 575/2013, it may report a zero operational risk AVA on condition that it provides evidence that the operational risk relating to valuation processes, as determined in accordance with paragraph 1, is fully accounted for by the Advanced Measurement Approach calculation.
Article 17 3.
In other cases than those referred to in paragraph 2, the institution shall calculate an operational risk AVA of 10 % of the sum of the aggregated category level AVAs for market price uncertainty and close-out costs.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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