What quantitative disclosures must supplement VAR information?
Answer A company disclosing a VAR measure at year-end also must provide supplemental quantitative information that enables investors to understand the context of the company’s general risk levels. The eight contextual disclosure options specified by the new rules are: 1) The average VAR amounts for the period; 2) High and low VAR amounts for the period; 3) The distribution of VAR amounts for the period; 4) The average of actual changes in fair value, earnings, or cash flows from market risk sensitive instruments during the reporting period; 5) High and low amounts of actual changes in fair value, earnings, or cash flows from market risk sensitive instruments during the reporting period; 6) The distribution of actual changes in fair value, earnings, or cash flows from market risk sensitive instruments during the reporting period; 7) The percentage of times the actual changes in fair values, earnings, or cash flows from market risk sensitive instruments exceeded the year-end value at ris
