+Article 123 Profit and loss attribution

Article 123 Profit and loss attribution

Article 123

Profit and loss attribution

Insurance and reinsurance undertakings shall review, at least annually, the causes and sources of profits and losses for each major business unit.

They shall demonstrate how the categorisation of risk chosen in the internal model explains the causes and sources of profits and losses. The categorisation of risk and attribution of profits and losses shall reflect the risk profile of the insurance and reinsurance undertakings.

1. Översikt

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Rubrik Reglering

1.1 Referenser

1.2 Identifierade krav

1.3 Relaterade standarder

2. Identifierade krav

Krav
Källa Krav

3. Relaterade standarder

Standarder
Källa Krav