+259. Competent authorities should pay attention to the sensitivity of cash flows to changes in the …
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259. Competent authorities should pay attention to the sensitivity of cash flows to changes in the …
Competent authorities should pay attention to the sensitivity of cash flows to changes in the valuation of fair value instruments in the non-trading book, including interest rate derivatives used for the hedging of non-trading book instruments (e.g. impact of mark-to- market changes in fair value instruments on P&L, hedge account effectiveness).
1. Prehľad
1.1 Odkazy
1.2 Identifikované požiadavky
1.3 Súvisiace štandardy
2. Identifikované požiadavky
Požiadavky
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3. Súvisiace štandardy
Štandardy
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- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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