Contents
- 1. When calculating the own funds requirements for non-tradin…
- 2. By way of derogation from paragraph 1, institutions may us…
- 3. Institutions shall update the last available value that is…
- 4. When updating the last available value of a non-trading bo…
- 5. When calculating the expected shortfall risk measure refer…
- 6. Institutions shall capture in their risk-measurement model…
- 7. Institutions shall document, as part of the internal polic…1 change
- 8. When calculating the own funds requirements for market ris…1 change
6.Institutions shall capture in their risk-measurement model the risk of impairment due to changes in the relevant exchange rates posed by items that are subject to that risk, where those items are not measured at fair value and their accounting values are not updated at each reporting date to reflect the changes in the exchange rate between the foreign currency and the reporting currency of the institution recognising the item in its individual financial statement.
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