+Artikolu 38 1

Artikolu 38 1

1.   Meta jiġi vvalutat jekk il-mudell intern ta’ istituzzjoni jkunx implimentat b’integrità kif meħtieġ mill-Artikolu 325bi(1) tar-Regolament (UE) Nru 575/2013 fir-rigward tar-rekwiżiti dwar l-elementi tekniċi li għandhom jiġu inklużi fit-tibdil ipotetiku fil-valur tal-portafoll tal-post tan-negozjar għar-rekwiżiti ta’ attribuzzjoni tal-profitt u tat-telf imsemmijin fl-Artikolu 325bg ta’ dak ir-Regolament, l-awtoritajiet kompetenti għandhom jivverifikaw jekk is-serje kronoloġika tat-tibdil ipotetiku fil-valur tal-portafoll tal-post tan-negozjar kif użat għall-fini tar-rekwiżiti ta’ ttestjar retrospettiv tikkoinċidix mas-serje kronoloġika tat-tibdil ipotetiku fil-valur tal-portafoll tal-post tan-negozjar kif użat għar-rekwiżit ta’ attribuzzjoni tal-profitt u tat-telf, kif meħtieġ mill-Artikolu 13 tar-Regolament Delegat (UE) 2022/2059.

1. Ħarsa ġenerali

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1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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