9. For the purposes of paragraph 2, point (e), competent authorities may, on a sample of non-trading book positions, apply the following assessment method:
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(a)
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require the institution to provide a description of the valuation inputs used to determine the accounting or the fair value of the position;
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(b)
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require the institution to provide the values of such valuation inputs at the end of the day following the calculation of the value-at-risk number referred to in Article 325bf of Regulation (EU) No 575/2013 and at the end of the previous day, as used in the calculation of the hypothetical and actual changes to the portfolio’s value;
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(c)
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verify whether, depending on the position subject to the assessment, the values are updated or kept unchanged as required by Article 5(2) of Delegated Regulation (EU) 2023/1577.
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