IFRS 7Chapter 7Lesson 2
Market risk: the sensitivity analysis
Step 1 of 6Learning objectives
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The sensitivity analysis measures the effect, on profit or loss and equity, of a reasonably possible change in a risk variable applied to the exposure at the reporting date.
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Learning objectives
- Explain the content of the sensitivity analysis: reasonably possible changes, effects, methods and assumptions.
- Calculate the effect on profit or loss or on equity of a change applied to a given exposure.