Preamble
Recitals 11
Chapter I - GENERAL PROVISIONS (Article 1-3) 3
Chapter II - SIMPLIFIED APPROACH FOR THE DETERMINATION OF AVAs (Article 4-6) 3
Chapter III - CORE APPROACH FOR THE DETERMINATION OF AVAs (Article 7-17) 11
Chapter IV - DOCUMENTATION, SYSTEMS AND CONTROLS (Article 18-19) 2
Chapter V - FINAL PROVISIONS (Article 20) 1
Annexes 1
- Annex 1 - Formulae to be used for the purpose of aggregating AVAs under Articles 9(6), 10(7) and 11(7)
Amending acts 1
- Commission Delegated Regulation (EU) 2020/866from 26/06/2020

valuation position

Uses as of 28/01/2016

Definitions over time (2)

26/06/2020 – today Article 2, Commission Delegated Regulation (EU) 2016/101 Scope: Whole act

For the purpose of this Regulation the following definitions shall apply:

‘valuation position’ means a financial instrument or commodity or portfolio of financial instruments or commodities held in both trading and non-trading books, which are measured at fair value;
28/01/2016 – 17/02/2016 applies on 28/01/2016 Article 2, Commission Delegated Regulation (EU) 2016/101 Scope: Whole act

For the purpose of this Regulation the following definitions shall apply:

‘valuation position’ means a financial instrument or commodity or portfolio of financial instruments or commodities held in both trading and non-trading books, which are measured at fair value;

Each has its own scope, dates and uses. Open one to see when it applies.