Committee of European Banking Supervisors (CEBS)
Wesentliche Kernaussagen sind
- accounting standard setters should consider the need for further guidance on measuring fair values when there is little market activity in the instruments concerned (or other instruments relevant to pricing).
- institutions should enhance their practices and governance surrounding the use of modelling techniques; ensure that all appropriate risk factors are considered when determining a fair value; and improve risk management practices to ensure adequate risk assessment of transactions and appropriate management of exposures.
- institutions and standard setters should consider wider valuation-related issues, including: classification issues; importance of timely impairment and possible changes to impairment rules for assets available for sale; treatment of Day one profits and related reserves as well as impact and management of the own credit risk.