Portfolio revaluation approach

From ACT Wiki
Revision as of 10:26, 16 June 2014 by imported>Doug Williamson (Delete non-functioning links.)
Jump to navigationJump to search

Financial reporting.

(PRA).

An approach to accounting for interest rate hedging instruments by financial institutions which recognises:

  1. The management of interest rate risk on a portfolio basis.
  2. The periodic revaluation of the exposures for the managed risk.


See also