|155L||Title:||Banking (Capital) Rules||Gazette Number:||L.N. 137 of 2011|
|Section:||4A||Heading:||Valuation of exposures measured at fair value||Version Date:||01/01/2012|
(1) Where the exposures of an authorized institution are measured at fair value, for the purposes of calculating the risk-weighted amount of the exposures under Part 4, 5, 6, 7 or 8, the institution must establish and maintain valuation systems, controls and procedures that are effective to ensure that the valuation of its exposures is prudent and reliable.
(2) For the purposes of subsection (1), an authorized institution must make adjustments, where appropriate, to the valuation of its exposures that are measured at fair value to account forˇX