Before revision:  The exposure value  outlined in the first exposure draft 2009  will be interpreted as a fair under amortized cost accounting and consequently provides a valid benchmark. Therefore the ED 2009 is used to quantify conservatism or hidden reserves in the actual implementation of the final standard and to separate operational side-effects from real risk impacts.
After revision:  The exposure value outlined in the first exposure draft 2009 will be interpreted as a fair under amortized cost accounting and provides the main methodological benchmark. Consequently, the ED 2009 is used to quantify conservatism or hidden reserves in the actual implementation of the final standard and to separate operational side-effects from real risk impacts.