+Article 36 1

Article 36 1

1.   When verifying whether an institution complies with Article 325bi(1), point (e), of Regulation (EU) No 575/2013 in relation to requirements on the technical elements to be included in the actual and hypothetical changes in the portfolio’s value, competent authorities shall verify whether the internal policies referred to in that point:

(a)

specify all the elements referred to in Article 5 of Delegated Regulation (EU) 2022/2059 and, where applicable, all the elements referred to in Article 1(5), point (c), of that Regulation;

(b)

require the production of a periodic report, and, where the different elements contributing to the changes in the portfolio’s value are disentangled, daily figures, including:

(i)

the changes related to elements that are removed from the end-of-day value to obtain the actual and hypothetical changes in accordance with Articles 1 to 4 of Delegated Regulation (EU) 2022/2059, including those relating to intraday trading activities;

(ii)

the changes related to adjustments that are included in the end-of-day of value but that are not in the calculation of the actual and hypothetical changes in accordance with Articles 1 to 4 Delegated Regulation (EU) 2022/2059;

(iii)

the changes related to adjustments that are included in the end-of-day of value and in the calculation of the actual and hypothetical changes in accordance with Articles 1 to 4 Delegated Regulation (EU) 2022/2059;

(iv)

the changes related to adjustments resulting from the independent price verification process referred to in Article 1(1) and 2(1) of Delegated Regulation (EU) 2022/2059;

(c)

require the production of the report referred to in point (b) both at the level of each trading desk subject to trading desk’s back-testing requirements in accordance with Articles 1 and 3 of Delegated Regulation (EU) 2022/2059, and at the level of the portfolio subject to back-testing requirements in accordance with Articles 2 and 4 of Delegated Regulation (EU) 2022/2059;

(d)

specify the rectification processes to follow in the calculation of the actual and hypothetical changes in case of contingencies, exceptions, errors, and pricing failures.

1. Prehľad

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1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

Požiadavky

3. Súvisiace štandardy

Štandardy