+Artikolu 13 Kalkolu tal-ispejjeż tal-investiment u finanzjar tal-AVA
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Artikolu 13 Kalkolu tal-ispejjeż tal-investiment u finanzjar tal-AVA

Artikolu 13

Kalkolu tal-ispejjeż tal-investiment u finanzjar tal-AVA

1.  L-istituzzjonijiet jikkalkulaw l-ispejjeż tal-investiment u l-finanzjament tal-AVA biex jirriflettu l-inċertezza tal-valutazzjoni fl-ispejjeż tal-finanzjament użati fil-valutazzjoni tal-prezz tal-ħruġ skont il-qafas tal-kontabbiltà applikabbli.

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 13 1.
Institutions shall calculate the investing and funding costs AVA to reflect the valuation uncertainty in the funding costs used when assessing the exit price according to the applicable accounting framework.
Article 13 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
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