+Artikolu 12 Kalkolu tal-firxiet tal-kreditu mhux gwadanjati tal-AVA
---+Article 12 1.
---+Article 12 2.

Artikolu 12 Kalkolu tal-firxiet tal-kreditu mhux gwadanjati tal-AVA

Artikolu 12

Kalkolu tal-firxiet tal-kreditu mhux gwadanjati tal-AVA

1.  L-istituzzjonijiet jikkalkylaw firxiet tal-kreditu mhux iggwadanjati tal-AVA biex jirriflettu l-inċertezza tal-valutazzjoni fl-aġġustament meħtieġ skont il-qafas tal-kontabbiltà applikabbli li jinkludu l-valur attwali ta' telf mistenni minħabba inadempjenza tal-kontroparti fuq pożizzjonijiet derivattivi.

2.  L-istituzzjonijiet jinkludu l-element tal-AVA relatat mal-inċertezza tal-prezzijiet tas-suq fil-kategorija tal-inċertezza tal-prezzijiet tas-suq tal-AVA. L-element tal-AVA relatat mal-inċertezza tal-ispiża tal-għeluq jiġi inkluż fil-kategorija tal-ispejjeż tal-għeluq tal-AVA. L-element tal-AVA relatat mal-mudell tar-riskju jiġi inkluż fil-kategorija tar-riskju tal-mudell tal-AVA.

1. Ħarsa ġenerali

,
Article 12 1.
Institutions shall calculate the unearned credit spreads AVA to reflect the valuation uncertainty in the adjustment necessary according to the applicable accounting framework to include the current value of expected losses due to counterparty default on derivative positions.
Article 12 2.
Institutions shall include the element of the AVA relating to market price uncertainty within the market price uncertainty AVA category. The element of the AVA relating to close-out cost uncertainty shall be included within the close-out costs AVA category. The element of the AVA relating to model risk shall be included within the model risk AVA category.

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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