For the purpose of this Regulation the following definitions shall apply:
(a)
‘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;
(b)
‘valuation input’ means a market observable or non-observable parameter or matrix of parameters that influences the fair value of a valuation position;
(c)
‘valuation exposure’ means the amount of a valuation position which is sensitive to the movement in a valuation input.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of Commission Delegated Regulation (EU) 2016/101 (LawPlayer, data as of 2026-07-04)
