+Article 39 9
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Article 39 9
9. For the purposes of paragraph 2, point (e), competent authorities may, on a sample of non-trading book positions, apply the following assessment method:
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(a)
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require the institution to provide a description of the valuation inputs used to determine the accounting or the fair value of the position;
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(b)
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require the institution to provide the values of such valuation inputs at the end of the day following the calculation of the value-at-risk number referred to in Article 325bf of Regulation (EU) No 575/2013 and at the end of the previous day, as used in the calculation of the hypothetical and actual changes to the portfolio’s value;
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(c)
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verify whether, depending on the position subject to the assessment, the values are updated or kept unchanged as required by Article 5(2) of Delegated Regulation (EU) 2023/1577.
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1. Overzicht
1.1 Referenties
1.2 Geïdentificeerde eisen
1.3 Gerelateerde standaarden
2. Geïdentificeerde eisen
3. Gerelateerde standaarden
- Builddate: 17.06.2024 00:00:00 -Doknr: CELEX:32024R1085
- EULAW -
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