Traduction de «Reflection technique » (Anglais → Français) :

After initial recognition, when measuring fair value using a valuation technique or techniques that use unobservable inputs, an entity shall ensure that those valuation techniques reflect observable market data (eg the price for a similar asset or liability) at the measurement date.

If there has been a significant decrease in the volume or level of activity for the asset or liability, an entity shall evaluate whether the quoted prices provided by third parties are developed using current information that reflects orderly transactions or a valuation technique that reflects market participant assumptions (including assumptions about risk).

It is therefore necessary to provide for Community harmonisation in these areas, and to do so by empowering the Commission to adopt implementing measures in order to allow sufficiently rapid establishment and updating of responsibilities and standards in that area to reflect constant progress in the relevant technologies and techniques.

In any event – and I address this to the Commissioner – the main objective of the Community legislation must be to reinforce the prohibition of finning but – and I say this to him too – in order to ensure that the rules are effective and accepted by all of the parties, they must reflect the specific characteristics of fleets, the morphology of the different species and calculation methods that include cutting techniques and presentation methods used.

In any event – and I address this to the Commissioner – the main objective of the Community legislation must be to reinforce the prohibition of finning but – and I say this to him too – in order to ensure that the rules are effective and accepted by all of the parties, they must reflect the specific characteristics of fleets, the morphology of the different species and calculation methods that include cutting techniques and presentation methods used.

17. Welcomes the Commission's proposals to enhance the recognition of credit risk mitigation techniques, which are insufficiently encouraged in the current framework; recognises the risk mitigating impact of mortgage collateral and consequently calls for a thorough empirical analysis to determine the fair weighting of mortgage loans; calls for the recognition of the risk-reducing potential of collateral recognised by banks and the banking industry as mitigating risks and notes here in particular the importance of traditional loan-securing methods such as mortgages, which are the main form of collateral used by other smaller credit inst ...[+++]itutions in particular, in risk mitigation; demands that where banks and investment firms outsource risks, for example by insurance or the use of clearing methods, the resulting transfer of risk should be reflected in reduced capital charges;