Risk Management

Hello people!

I have a question regarding VaR and Expected Shortfall and would love to hear your views on this!

While doing historical simulation on a sample of past 100 observations, the VaR at 95% confidence interval turns out to be the 95th term of the distribution. But while calculating the Expected Shortfall at the same confidence interval, should we average the distribution’s last only 5 terms OR 6 terms(include the 95th term as well)??

Thanks in advance!

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