233. Competent authorities should form a view on the degree of risk of impairment or depreciation …

Competent authorities should form a view on the degree of risk of impairment or depreciation of assets outside the trading book that is not captured by K-factors such as the K-TCD. This risk may arise from revaluations when for instance a counterparty’s probability of default increases significantly or a subsidiary’s value has decreased since acquisition.

1. Pārskats

1.1 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

3. Saistītie standarti

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