# 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), Division 5.1.2: Instructions concerning specific positions

Extent: E+W+S+N.I.

Columns
010-020
ALL POSITIONS (LONG AND SHORT)
Article 102 and Article 105(1) CRR. These are gross positions not netted by instruments but excluding underwriting positions subscribed or sub-underwritten by third parties in accordance with the second sentence of the first subparagraph of Article 345(1) CRR. Regarding the distinction between Long and Short positions, also applicable to these gross positions, see Article 328(2) CRR.
030-040
NET POSITIONS (LONG AND SHORT)
Articles 327 to 329 and Article 334 CRR. Regarding the distinction between Long and Short positions, see Article 328(2) CRR.
050
POSITIONS SUBJECT TO CAPITAL CHARGE
Those net positions that, in accordance with the different approaches considered in Chapter 2 of Title IV of Part Three CRR, receive a capital charge.
060
OWN FUNDS REQUIREMENTS
The capital charge for any relevant position in accordance with Chapter 2 of Title IV of Part Three CRR.
070
TOTAL RISK EXPOSURE AMOUNT
Point (b) of Article 92(4) CRR. Result of the multiplication of the own funds requirements by 12,5 .
Rows
010-350
TRADED DEBT INSTRUMENTS IN TRADING BOOK
Positions in traded debt instruments in Trading Book and their correspondent own funds requirements for position risk in accordance with point (b)(i) of Article 92(3) CRR and Chapter 2 of Title IV of Part Three CRR shall be reported depending on risk category, maturity and approach used.
011
GENERAL RISK.
012
Derivatives
Derivatives included in the calculation of interest rate risk of trading book positions, taking into account Articles 328 to 331 CRR, where applicable.
013
Other assets and liabilities
Instruments other than derivatives included in the calculation of interest rate risk of trading book positions.
020-200
MATURITY BASED APPROACH
Positions in traded debt instruments subject to the maturity-based approach referred to in paragraphs 1 to 8 of Article 339 CRR and the corresponding own funds requirements calculated in accordance with Article 339(9) CRR. The position shall be split by zones 1, 2 and 3 and those zones shall be split by the maturity of the instruments.
210-240
GENERAL RISK. DURATION BASED APPROACH
Positions in traded debt instruments subject to the duration-based approach referred to in paragraphs 1 to 6 of Article 340 CRR and the corresponding own funds requirements calculated in accordance with Article 340(7) CRR. The position shall be split by zones 1, 2 and 3.
250
SPECIFIC RISK
Sum of amounts reported in rows 251, 325 and 330.
Positions in traded debt instruments subject to the specific risk capital requirements and their corresponding capital requirements in accordance with point (b) of Article 92(3) and Article 335, paragraphs 1, 2 and 3 of Article 336 and Articles 337 and 338 CRR. Be also aware of the last sentence in Article 327(1) CRR.
251-321
Own funds requirement for non-securitisation debt instruments
Sum of the amounts reported in rows 260 to 321.
The own funds requirement of the n-th to default credit derivatives which are not rated externally shall be calculated by summing up the risk weights of the reference entities (point (e) of Article 332(1) CRR and the second subparagraph of Article 332(1) CRR – ‘ look-through ’ ). N-th-to-default credit derivatives which are rated externally (the third subparagraph of Article 332(1) CRR) shall be reported separately in line 321.
Reporting of positions subject to Article 336(3) CRR: There is a special treatment for bonds which qualify for a 10 % risk weight in the banking book in accordance with Article 129(3) CRR (covered bonds). The specific own funds requirements shall be half of the percentage of the second category referred to in Table 1 of Article 336 CRR. Those positions have to be assigned to rows 280-300 in accordance with the residual term to final maturity.
Where the general risk of interest rate positions is hedged by a credit derivative, Articles 346 and 347 CRR shall be applied.
325
Own funds requirement for securitisation instruments
Total own funds requirements reported in column 610 of template MKR SA SEC. Those total own funds requirements shall only be reported on Total level of the MKR SA TDI.
330
Own funds requirement for the correlation trading portfolio
Total own funds requirements reported in column 450 of template MKR SA CTP. Those total own funds requirements shall only be reported on Total level of the MKR SA TDI.
350-390
ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS)
Article 329(3) CRR.
The additional requirements for options related to non-delta risks shall be reported broken down by the method used for their calculation.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.1/division/5.1.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.1/division-5.1.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.