21. Computation of P&L

The valuation parameters for all rating categories should be estimated in a methodologically consistent way. Since the IRC is a capital requirement for market risks, the valuation of positions under the IRC should be based on currently observable market data. Market data used to evaluate the positions to which the shocks generated by the rating migration are applied should be the latest available market data at the time of computation of the IRC.

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

3. Powiązane normy

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/