Level 2A liquid assets and Level 3 valuation inputs: Difference between pages

Revision as of 14:47, 11 May 2016

Financial reporting - fair valuation.

IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.

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-''Bank regulation - liquidity''
+<i>Financial reporting - fair valuation</i>.
-Level 2A liquid assets are those of higher liquidity quality, compared with Level 2B.
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
-Level 2A liquid assets are subject to smaller haircuts of 15% when included in the computation of total HQLAs, compared with Level 2B, which suffer greater haircuts.
+==See also==
-== See also ==
+*[[IFRS 13]]
-* [[Haircut]]
+*[[Fair value]]
-* [[High Quality Liquid Assets]]  (HQLAs)
+*[[Valuation inputs]]
-* [[Level 1 liquid assets]]
+*[[Observable valuation inputs]]
-* [[Level 2 liquid assets]]
+*[[Unobservable valuation inputs]]
-* [[Level 2B liquid assets]]
+*[[Level 1 valuation inputs]]
-* [[Liquidity ]]
+*[[Level 2 valuation inputs]]
-* [[Liquidity buffer]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]
-[[Category:Identify_and_assess_risks]]
-[[Category:Manage_risks]]
-[[Category:Risk_frameworks]]
-[[Category:Risk_reporting]]
-[[Category:Financial_products_and_markets]]