EBA Discussion Paper on Draft Regulatory Standards on Prudent Valuation
The European Banking Authority (EBA) published today a discussion paper presenting its preliminary views on the application of prudent valuation requirements to all positions that are measured at fair value, as provided for under Articles 31 and 100 of the draft Capital Requirements Regulation (CRR). It also sets the EBA’s preliminary view on how valuation adjustments could in practice be applied by institutions in a consistent manner.