# Commission Delegated Regulation (EU) No 529/2014 of 12 March 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for assessing the materiality of extensions and changes of the Internal Ratings Based Approach and the Advanced Measurement Approach (Text with EEA relevance), Division 11

Extent: E+W+S+N.I.

Changes in the methodology for calculating either actual or hypothetical profit and loss when used for back-testing purposes according to Article 366(3) and 369(2) of Regulation (EU) No 575/2013.

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Source: https://www.legislation.gov.uk/eur/2014/529/annex/III/part/II/section/2/division/11 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-529/annex-III/part-II/section-2/division-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.