EBU Single Rulebook Q&A 14 February 2019 2019_4555 COREP V2.8 - C32.02 - Prudent Valuation : Fall back Approach

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European Union · · · 30-04-2021

Should the detail of fair value adjustments for the Core approach be reported in the information for the fall back approach? According to delegated regulation 2016/101, the fall back approach is to assign a flat rate (chapitre II) and is not concerned by different categories AVA which are assigned in the provisions for the calcul of Core approach (chapitre III). But, in the model C32.

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