# 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), Article 5: Determination of AVAs under the simplified approach

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

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.

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Source: https://www.legislation.gov.uk/eur/2016/101/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-101/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.