+Artikolu 15 Kalkolu tal-ispejjeż amministrattivi futuri tal-AVA
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Artikolu 15 Kalkolu tal-ispejjeż amministrattivi futuri tal-AVA

Artikolu 15

Kalkolu tal-ispejjeż amministrattivi futuri tal-AVA

1.  Meta istituzzjoni tikkalkula l-inċertezza tal-prezzijiet tas-suq u l-ispiża tal-għeluq tal-AVA għall-esponiment tal-valutazzjoni, li jimplikaw b'mod sħiħ skopertura eżistenti, l-istituzzjoni tista' tivvaluta AVA żero għall-ispejjeż amministrattivi futuri.

2.  Meta esponiment tal-valutazzjoni ma jistax jintwera li jkollu AVA żero skont il-paragrafu 1, l-istituzzjonijiet jikkalkulaw l-ispejjeż amministrattivi AVA futuri (“spejjeż amministrattivi individwali futuri AVA”) billi jikkonsidraw l-ispejjeż amministrattivi u spejjeż ta' ħeġġjar futuri fuq il-ħajja mistennija tal-esponiment tal-valutazzjoni li għalihom prezz ta' ħruġ dirett ma japplikax għall-ispejjeż tal-għeluq AVA, skontati b'rata li tqarreb ir-rata ħielsa mir-riskju.

3.  Għall-finijiet tal-paragrafu 2, l-ispejjeż amministrattivi futuri jinkludu l-ispejjeż tal-persunal inkrimentali kollha u spejjeż fissi li x'aktarx ikunu involuti fil-ġestjoni tal-portafoll iżda t-tnaqqis f'dawn l-ispejjeż jista' jkun preżunt minħabba li jitnaqqas id-daqs tal-portafoll.

4.  L-istituzzjonijiet jikkalkulaw il-livell tal-kategorija totali AVA għall-ispejjeż amministrattivi futuri AVA bħala s-somma tal-ispejjeż amministrattivi futuri individwali AVA.

1. Ħarsa ġenerali

,
Article 15 1.
Where an institution calculates market price uncertainty and close-out cost AVAs for a valuation exposure, which imply fully exiting the exposure, the institution may assess a zero AVA for future administrative costs.
Article 15 2.
Where a valuation exposure cannot be shown to have a zero AVA according to paragraph 1, institutions shall calculate the future administrative cost AVA (‘individual future administrative costs AVA’) considering the administrative costs and future hedging costs over the expected life of the valuation exposures for which a direct exit price is not applied for the close-out costs AVA, discounted using a rate which approximates the risk free rate.
Article 15 3.
For the purposes of paragraph 2, future administrative costs shall include all incremental staffing and fixed costs that are likely to be incurred in managing the portfolio but a reduction in these costs may be assumed as the size of the portfolio reduces.
Article 15 4.
Institutions shall calculate the total category level AVA for future administrative costs AVA as the sum of individual future administrative costs AVAs.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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