{
  "url": "https://openlegislation.uk/eu-regulation-2016-101/article-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-101/article-5.json",
  "legislation": "eur/2016/101",
  "legislation_title": "Commission Delegated Regulation (EU) 2016/101 of 26 October 2015 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for prudent valuation under Article 105(14) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-101",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Determination of AVAs under the simplified approach",
  "text": "Institutions shall calculate AVAs under the simplified approach as 0,1 % of the sum of the absolute value of fair-valued assets and liabilities which are included within the threshold calculation laid down in Article 4.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/101/article/5",
    "retrieved_at": "2026-10-31T17:50:32.419811+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}