+Artikolu 8 Dispożizzjonijiet ġenerali għall-kalkolu tal-AVA bl-approċċ ewlieni
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Artikolu 8 Dispożizzjonijiet ġenerali għall-kalkolu tal-AVA bl-approċċ ewlieni

Artikolu 8

Dispożizzjonijiet ġenerali għall-kalkolu tal-AVA bl-approċċ ewlieni

1.  Għall-assi u l-obbligazzjonijiet valutati bil-valur ġust li bidla fi stima tal-kontabilità jkollha impatt parzjali jew l-ebda impatt fuq Kapital tal-Grad 1, l-AVA jiġu kkalkolati biss fuq il-proporzjon tal-bidla fil-valutazzjoni tal-kontabbiltà li jkollha impatt fuq il-kapital tas-CET1.

2.  Fir-rigward tal-livell tal-kategorija tal-AVA deskritti fl-Artikoli minn 14 sa 17, l-istituzzjonijiet ikollhoml-għan li jinkiseb livell ta' ċertezza f'valur prudenti li jkun ekwivalenti għal dak stipulat fl-Artikoli minn 9 sa 13.

3.  L-AVA jitqiesu bħala l-eċċess fl-aġġustamenti tal-valutazzjoni meħtieġ biex jintlaħaq valur prudenti identifikat, fuq kull aġġustament applikat fil-valur ġust tal-istitizzjoni li jista' jiġi identifikat bħala li jindirizza l-istess sors ta' inċertezza tal-valutazzjoni tal-AVA. Meta aġġustament applikat fil-valur ġust tal-istituzzjoni ma jistax jiġi identifikat bħala l-indirizzar kategorija ta' speċifika fil-livell fejn l-AVA rilevanti huma kkalkulati, dan l-aġġustament ma għandux jiġi inkluż fil-kalkolu tal-AVA.

4.  L-AVA dejjem ikunu pożittivi, inkluż fuq livell ta' espożizzjoni ta' valutazzjoni, il-kategorija, kemm qabel kif ukoll wara aggregazzjoni.

1. Ħarsa ġenerali

,
Article 8 1.
For fair-valued assets and liabilities for which a change in accounting valuation has a partial or zero impact on CET1 capital, AVAs shall only be calculated based on the proportion of the accounting valuation change that impacts CET1 capital.
Article 8 2.
In relation to the category level AVAs described in Articles 14 to 17, institutions shall aim to achieve a level of certainty in the prudent value that is equivalent to that set out in Articles 9 to 13.
Article 8 3.
AVAs shall be considered to be the excess of valuation adjustments required to achieve the identified prudent value, over any adjustment applied in the institution's fair value that can be identified as addressing the same source of valuation uncertainty as the AVA. Where an adjustment applied in the institution's fair value cannot be identified as addressing a specific AVA category at the level at which the relevant AVAs are calculated, that adjustment shall not be included in the calculation of AVAs.
Article 8 4.
AVAs shall always be positive, including at valuation exposure level, category level, both pre and post aggregation.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
  • Builddate: 26.06.2020 00:00:00 -Doknr: CELEX:32016R0101
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