Source of valuation uncertainty (position / portfolio level) | Valuation adjustments (PruVal) |
| Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point. |
| x651 - Market price uncertainty (Reports:C 32.02.a; C 32.02.b; C 32.02.c; ) |
| x652 - Close-out costs (Reports:C 32.02.a; C 32.02.b; C 32.02.c; ) |
| x653 - Model risk (Reports:C 32.02.a; C 32.02.c; C 32.03; ) |
| x654 - Concentrated positions (Reports:C 32.02.c; C 32.04; ) |
| x655 - Unearned credit spreads (Reports:C 32.02.c; ) |
| x656 - Investing and funding costs (Reports:C 32.02.c; ) |
| x657 - Future administrative costs (Reports:C 32.02.c; ) |
| x658 - Early termination (Reports:C 32.02.c; C 32.03; ) |
| x659 - Operational risk (Reports:C 32.02.c; ) |
| x660 - Day 1 P&L (Reports:C 32.02.c; C 32.03; ) |
| C 32.02.a | Prudent valuation: Core approach – Pre and post diversification |
| C 32.02.b | Prudent valuation: Core approach - AVAs assessed to have zero value |
| C 32.02.c | Prudent valuation: Core approach – Other |
| C 32.03 | Prudent valuation. Model risk AVA |
| C 32.04 | Prudent valuation. Concentrated positions AVA |