Regulation on the valuation of liabilities arising from derivatives

This regulation sets out the technical standards for calculating the value of liabilities stemming from derivatives. It is part of a broader framework designed to ensure that if a bank or investment firm fails, its assets and liabilities can be valued accurately to facilitate a stable recovery or resolution process.

This affects credit institutions, investment firms, and financial supervisors. It ensures a consistent approach to financial reporting and risk assessment during banking crises to protect financial stability.