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202101 Other_Fair_Valued_Items_Projections
The purpose of this template is to capture the stress losses from other fair valued assets that sit outside the regulatory trading book and are not already captured in another traded risk template. This ensures that the Traded Risk template coverage is exhaustive and covers all fair value asset risk in the group. We require firms to submit both valuation gains and losses, and certain risk sensitivities. Include fair value movements on loans and debt instruments where 'Accounting Designation' is selected as 'Financial assets at fair value through other comprehensive income' or 'Non-trading financial assets mandatorily at fair value through profit or loss' or 'Financial assets designated at fair value through profit or loss'. For equity assets include where 'Accounting Designation' is selected as 'Financial assets at fair value through other comprehensive income' or 'Non-trading financial assets mandatorily at fair value through profit or loss'.