Portfolio revaluation approach: Difference between revisions
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imported>Doug Williamson (Delete non-functioning links.) |
imported>Doug Williamson (Add link.) |
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* [[Macro hedging]] | * [[Macro hedging]] | ||
* [[Interest rate risk]] | * [[Interest rate risk]] | ||
*[[Revaluation]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
Latest revision as of 15:20, 22 October 2020
Financial reporting.
(PRA).
An approach to accounting for interest rate hedging instruments by financial institutions which recognises:
- The management of interest rate risk on a portfolio basis.
- The periodic revaluation of the exposures for the managed risk.
