{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.3/division-3.4.3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.4/division-3.4.3/division-3.4.3.2.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/3/division/3.4/division/3.4.3/division/3.4.3.2",
  "kind": "division",
  "number": "3.4.3.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010\nAmount\nThe value of the relevant credit exposures and their associated own-funds requirements determined in accordance with the instructions for the respective row.\n020\nPercentage\n030\nQualitative Information\nThis information shall only be reported for the country of residence of the institution (the jurisdiction corresponding to its home Member State) and the ‘ Total ’ of all countries.\nInstitutions shall report either {y} or {n} in accordance with the instructions for the relevant row.\nRows\n010-020\nRelevant credit exposures – Credit risk\nRelevant credit exposures as referred to in point (a) of Article 140(4) CRD.\n010\nExposure value under the Standardised Approach\nExposure value calculated in accordance with Article 111 CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD.\nThe exposure value of securitisation positions in the banking book shall be excluded from this row and reported in row 055.\n020\nExposure value under the IRB Approach\nExposure value calculated in accordance with Article 166 CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD.\nThe exposure value of securitisation positions in the banking book shall be excluded from this row and reported in row 055.\n030-040\nRelevant credit exposures – Market risk\nRelevant credit exposures as referred to in point (b) of Article 140(4) CRD.\n030\nSum of long and short positions of trading book exposures for Standardised Approach\nSum of net long and net short positions in accordance with Article 327 CRR of relevant credit exposures as referred to in point (b) of Article 140(4) CRD subject to own funds requirements under Chapter 2 of Title IV of Part Three CRR:\nexposures to debt instruments other than securitisation;\nexposures to securitisation positions in the trading book;\nexposures to correlation trading portfolios;\nexposures to equity securities;\nexposures to CIUs where capital requirements are calculated in accordance with Article 348 CRR.\n040\nValue of trading book exposures under internal models\nFor relevant credit exposures as referred to in point (b) of Article 140(4) CRD subject to own funds requirements under Chapters 2 and 5 of Title IV of Part Three CRR, the sum of the following shall be reported:\nFair value of non-derivative positions, that represent relevant credit exposures as referred to in point (b) of Article 140(4) CRD, determined in accordance with Article 104 CRR.\nNotional value of derivatives, that represent relevant credit exposures as referred to in point (b) of Article 140(4) CRD.\n055\nRelevant credit exposures – Securitisation positions in the banking book\nExposure value calculated in accordance with Article 248 CRR for relevant credit exposures as referred to in point (c) of Article 140(4) CRD.\n070-110\nOwn funds requirements and weights\n070\nTotal own funds requirements for CCB\nThe sum of rows 080, 090 and 100.\n080\nOwn funds requirements for relevant credit exposures – Credit risk\nOwn funds requirements calculated in accordance with Chapters 1 to 4 and Chapter 6 of Title II of Part Three CRR for relevant credit exposures as referred to in point (a) of Article 140(4) CRD, in the country in question.\nOwn fund requirements for securitisation positions in the banking book shall be excluded from this row and reported in row 100.\nThe own-funds requirements are 8 % of the risk-weighted exposure amount determined in accordance with Chapters 1 to 4 and Chapter 6 of Title II of Part Three CRR.\n090\nOwn funds requirements for relevant credit exposures – Market risk\nOwn funds requirements calculated in accordance with Chapter 2 of Title IV of Part Three CRR for specific risk, or in accordance with Chapter 5 of Title IV of Part Three CRR for incremental default and migration risk for relevant credit exposures as referred to in point (b) of Article 140(4) CRD, in the country in question.\nThe own funds requirements for relevant credit exposures under the market risk framework shall include, among others, the own fund requirements for securitisation positions calculated in accordance with Chapter 2 of Title IV of Part Three, CRR and the own funds requirements for exposures to Collective Investment Undertakings determined in accordance with Article 348 CRR.\n100\nOwn funds requirements for relevant credit exposures – Securitisation positions in the banking book\nOwn funds requirements calculated in accordance with Chapter 5 of Title II of Part Three CRR for relevant credit exposures as referred to in point (c) of Article 140(4) CRD in the country in question.\nThe own-funds requirements are 8 % of the risk-weighted exposure amount calculated in accordance with Chapter 5 of Title II of Part Three, CRR.\n110\nOwn funds requirements weights\nThe weight applied to the countercyclical buffer rate in each country shall be calculated as a ratio of own fund requirements, determined as follows:\n1.. Numerator: The total own funds requirements that relate to the relevant credit exposures in the country in question [r070; c010; country sheet],\n2.. Denominator: The total own funds requirements that relate to all credit exposures relevant for the calculation of the countercyclical buffer as referred to in Article 140(4) CRD [r070; c010; ‘ Total ’ ].\nInformation on the Own fund requirements weights shall not be reported for the ‘ Total ’ of all countries.\n120-140\nCountercyclical buffer rates\n120\nCountercyclical capital buffer rate set by the Designated Authority\nCountercyclical capital buffer rate set for the country in question by the Designated Authority of that country in accordance with Articles 136, 137, 139, points (a) and (c) of Article 140(2) and point (b) of Article 140(3) CRD.\nThis row shall be left empty when no countercyclical buffer rate was set for the country in question by the Designated Authority of that country.\nCountercyclical capital buffer rates that were set by the Designated Authority but are not yet applicable in the country in question at the reporting reference date shall not be reported.\nInformation on the Countercyclical capital buffer rate set by the Designated Authority shall not be reported for the ‘ Total ’ of all countries.\n130\nCountercyclical capital buffer rate applicable for the country of the institution\nCountercyclical capital buffer rate applicable for the country in question which was set by the Designated Authority of the country of residence of the institution, in accordance with Articles 137, 138, 139 and point (b) of Article 140(2) and point (a) of Article 140(3) CRD. Countercyclical capital buffer rates that are not yet applicable at the reporting reference date shall not be reported.\nInformation on the Countercyclical capital buffer rate applicable in the country of the institution shall not be reported for the ‘ Total ’ of all countries.\n140\nInstitution-specific countercyclical capital buffer rate\nInstitution-specific countercyclical capital buffer rate, calculated in accordance with Article 140(1) CRD.\nThe institution-specific countercyclical capital buffer rate shall be calculated as the weighted average of the countercyclical buffer rates that apply in the jurisdictions where the relevant credit exposures of the institution are located or are applied for the purposes of Article 140 by virtue of paragraphs 2 or 3 of Article 139 CRD. The relevant countercyclical buffer rate shall reported in [r120; c020; country sheet], or [r130; c020; country sheet], as applicable.\nThe weight applied to the countercyclical buffer rate in each country shall be the share of own funds requirements in total own funds requirements, and shall be reported in [r110; c020; country sheet].\nInformation on the institution-specific countercyclical capital buffer rate shall only be reported for the ‘ Total ’ of all countries and not for each country separately.\n150 – 160\nUse of the 2 % threshold\n150\nUse of 2 % threshold for general credit exposure\nIn accordance with point (b) of Article 2(5) of Commission Delegated Regulation (EU) No 1152/2014, foreign general credit risk exposures, the aggregate of which does not exceed 2 % of the aggregate of the general credit, trading book and securitisation exposures of that institution, may be allocated to the institutions’ home Member State. The aggregate of the general credit, trading book and securitisation exposures shall be calculated by excluding the general credit exposures located in accordance with point (a) of Article 2(5) and Article 2(4) of Commission Delegated Regulation (EU) No 1152/2014.\nIf the institution makes use of this derogation, it shall indicate ‘ y ’ in the template for the jurisdiction corresponding to its home Member State and for the ‘ Total ’ of all countries.\nIf an institution does not make use of this derogation, it shall indicate ‘ n ’ in the respective cell.\n160\nUse of 2 % threshold for trading book exposure\nIn accordance with Article 3(3) of Commission Delegated Regulation (EU) No 1152/2014, institutions may allocate trading book exposures to their home Member State where the total trading book exposures do not exceed 2 % of their total general credit, trading book and securitisation exposures.\nIf the institution makes use of this derogation, it shall indicate ‘ y ’ in the template for the jurisdiction corresponding to its home Member State and for the ‘ Total ’ of all countries.\nIf an institution does not make use of this derogation, it shall indicate ‘ n ’ in the respective cell.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.4/division/3.4.3/division/3.4.3.2",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}