Art. 105
Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex
5 changes recorded across 5 events, newest first.
in force 2023-06-28 MODIFIED±0§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
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in force 2021-06-28 MODIFIED§
Amended by Regulation (EU) 2019/2033 32019R2033 · Regulation (EU) 2019/876 32019R0876 · Regulation (EU) 2021/558 32021R0558 · Regulation (EU) 2020/873 32020R0873
applies from: unchanged
Paragraph 1 now extends the prudent valuation standards to non-trading book positions measured at fair value, in addition to trading book positions.
Paragraph 3 adds that revaluation of trading book positions is at fair value and that changes in value must be reported in the profit and loss account, paragraph 4 extends the mark-to-market obligation to non-trading book positions measured at fair value, and paragraph 6 extends the mark-to-model fallback to positions measured at fair value in the non-trading book.
Paragraph 7's reference now points to point (d) of the first subparagraph and to trading desks in the plural, and paragraph 11(a) now measures the time to hedge out a position as additional time beyond liquidity horizons assigned to the position's risk factors under Article 325bd, a reference not present in the earlier version.
Cited: Art. 105, v2 · Art. 105, v1
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in force 2020-12-28 MODIFIED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree — the amending act's instructions found this change; the text comparison finds no difference in the provision's text and the EU's own amendment metadata does not list it. All are shown; none is overruled.
No explanation shipped — the structural diff did not see this change, so it carries no text; another signal named the unit and the disagreement ships as `disputed`.
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in force 2019-06-27 MODIFIED§
Amended by Regulation (EU) 2019/876 32019R0876
applies from: unknown
Sources disagree — the amending act's instructions found this change; the text comparison finds no difference in the provision's text and the EU's own amendment metadata does not list it. All are shown; none is overruled.
No explanation shipped — the structural diff did not see this change, so it carries no text; another signal named the unit and the disagreement ships as `disputed`.
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detected 2026-08-13 MODIFIED§
no amending act named
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates added to the text: 2013-07-28 · dates removed: 2015-02-01
The heading now uses lower-case wording ('prudent valuation') and paragraph 2(1)(b) merges the sentence stating the reporting line ultimately goes to the management body into the same subparagraph as the reporting-line requirement, rather than presenting it as a separate sentence.
Paragraph 12(2) rephrases the reference to establishing adjustments for less liquid positions from 'establishing adjustments' to 'establish adjustments', with no other change of substance.
Paragraph 14(2) changes the deadline by which EBA must submit the draft regulatory technical standards to the Commission from 1 February 2015 to 28 July 2013.
Cited: Art. 105, v1 · Art. 105, v2
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