| Valuation risk The risk of losses from revisions of or adjustments to the accounting value of fair-valued assets and liabilities (trading and non- ( Regulation (EU) 575/2013 , Article 105 and Regulation (EU) trading books) 2016/101) | Market risk sub-categories (level 2) Legal references/Definitions - Market price uncertainties RTS on Prudent Valuation - Close-out costs (Regulation (EU) 2016/101) - Valuation model risks - Unearned credit spreads - Investing and funding costs - Concentrated positions - Future administrative cost |