+Artikolu 7 Ħarsa ġenerali lejn l-approċċ ewlieni
---+Article 7 1.
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Artikolu 7 Ħarsa ġenerali lejn l-approċċ ewlieni

Artikolu 7

Ħarsa ġenerali lejn l-approċċ ewlieni

1.  L-istituzzjonijiet jikkalkulaw l-AVA bl-approċċ ewlieni, bl-applikazzjoni ta' approċċ b'żewġ stadji li ġejjin:

(a) 

Huma jikkalkulaw l-AVA għal kull waħda mill-kategoriji deskritti fil-paragrafi 10 u 11 tal-Artikolu 105 tar-Regolament (UE) Nru 575/2013 (“livell tal-kategorija tal-AVA”) skont il-paragrafu 2 ta' dan l-Artikolu;

(b) 

huma jgħoddu flimkien l-ammonti li jirriżultaw mill-punt (a) għal kull livell tal-kategorija tal-AVA li jipprovdu l-AVA totali għall-finijiet tal-Artikolu 1.

2.  Għall-finijiet tal-punt (a) tal-paragrafu 1, l-istituzzjonijiet jikkalkulaw livell tal-kategorija tal-AVA b'wieħed minn dawn il-modi li ġejjin:

(a) 

skont l-Artikoli minn 9 sa 17;

(b) 

meta l-applikazzjoni tal-Artikoli minn 9 sa 17 mhix possibbli għal ċerti pożizzjonijiet, skont il-“metodu tar-rimedju”, li permezz tagħhom jiġu identifikati strumenti finanzjarji relatati u jikkalkulaw l-AVA bħala s-somma ta' dan li ġej:

(i) 

100 % tal-profitt nett mhux realizzat fuq strumenti finanzjarji relatati;

(ii) 

10 % tal-valur nominali ta' strumenti finanzjarji relatati fil-każ ta' derivattivi;

(iii) 

25 % tal-valur assolut tad-differenza bejn il-valur ġust u qligħ mhux realizzat, kif determinat fil-punt (i), ta' strumenti finanzjarji relatati fil-każ ta' assi mhux derivattivi.

Għall-finijiet tal-punt (b)(i) tal-ewwel paragrafu “qligħ mhux realizzat” tfisser il-bidla, fejn pożittiva, fil-valur ġust mill-bidu tan-negozju determinati fuq il-bażi, l-ewwel ġewwa, l-ewwel barra.

1. Ħarsa ġenerali

,
Article 7 1.

Institutions shall calculate AVAs under the core approach, by applying the following two-step approach:

(a) 

they shall calculate AVAs for each of the categories described in paragraphs 10 and 11 of Article 105 of Regulation (EU) No 575/2013 (‘category level AVAs’) according to paragraph 2 of this Article;

(b) 

they shall sum the amounts resulting from point (a) for each of the category level AVAs to provide the total AVAs for the purposes of Article 1.
Article 7 2.

For the purposes of point (a) of paragraph 1, institutions shall calculate category level AVAs in one of the following ways:

(a) 

according to Articles 9 to 17;

(b) 

where the application of Articles 9 to 17 is not possible for certain positions, according to a ‘fall-back approach’, whereby they shall identify the related financial instruments and calculate an AVA as the sum of the following:

(i) 

100 % of the net unrealised profit on the related financial instruments;

(ii) 

10 % of the notional value of the related financial instruments in the case of derivatives;

(iii) 

25 % of the absolute value of the difference between the fair value and the unrealised profit, as determined in point (i), of the related financial instruments in the case of non-derivatives.

For the purposes of point (b)(i) of the first paragraph, ‘unrealised profit’ shall mean the change, where positive, in fair value since trade inception, determined on a first-in-first-out basis.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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