{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.2/division-5.2.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.2/division-5.2.2.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/5/division/5.2/division/5.2.2",
  "kind": "division",
  "number": "5.2.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010-020\nALL POSITIONS (LONG AND SHORT)\nArticle 102 and Article 105(1) CRR in conjunction with Article 337 CRR (securitisation positions). Regarding the distinction between Long and Short positions, also applicable to those gross positions, see Article 328(2) CRR.\n030-040\n(-) POSITIONS DEDUCTED FROM OWN FUNDS (LONG AND SHORT)\nPoint (b) of Article 244(1), point (b) of Article 245(1) and Article 253 CRR\n050-060\nNET POSITIONS (LONG AND SHORT)\nArticles 327, 328, 329 and 334 CRR. Regarding the distinction between long and short positions, see Article 328(2) CRR.\n061-104\nBREAKDOWN OF THE NET POSITIONS BY RISK WEIGHTS\nArticles 259 to 262, Tables 1 and 2 of Article 263, Tables 3 and 4 of Article 264 and Article 266 CRR.\nThe breakdown shall be done separately for long and short positions.\n402-406\nBREAKDOWN OF THE NET POSITIONS BY APPROACHES\nArticle 254 CRR\n402\nSEC-IRBA\nArticle 259 and 260 CRR\n403\nSEC-SA\nArticle 261 and 262 CRR\n404\nSEC-ERBA\nArticle 263 and 264 CRR\n405\nINTERNAL ASSESSMENT APPROACH\nArticles 254 and 265 CRR and Article 266(5) CRR.\n406\nOTHER (RW = 1 250 %)\nArticle 254(7) CRR\n530-540\nOVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402\nArticle 270a CRR\n570\nBEFORE CAP\nArticle 337 CRR, without taking into account the discretion of Article 335 CRR which allows an institution to cap the product of the weight and the net position at the maximum possible default-risk related loss.\n601\nAFTER CAP/TOTAL OWN FUND REQUIREMENTS\nArticle 337 CRR, taking into account the discretion of Article 335 CRR.\nRows\n010\nTOTAL EXPOSURES\nTotal amount of outstanding securitisations and re-securitisations (held in the trading book) reported by the institution playing the role/s of originator or investor or sponsor.\n040, 070 and\n100\nSECURITISATION POSITIONS\nPoint 62 of Article 4(1) CRR.\n020, 050,\n080 and110\nRE-SECURITISATIONS POSITIONS\nPoint 64 of Article 4(1) CRR\n041, 071 and 101\nOF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT\nTotal amount of securitisation positions which fulfil the criteria of Article 243 CRR or Article 270 CRR and therefore qualify for differentiated capital treatment.\n030-050\nORIGINATOR\nPoint (13) of Article 4(1) CRR\n060-080\nINVESTOR\nCredit institution that holds a securitisation positions in a securitisation transaction for which it is neither originator, sponsor nor original lender.\n090-110\nSPONSOR\nPoint (14) of Article 4(1) CRR.\nA sponsor that also securitises its own assets shall fill in the originator’s rows with the information regarding its own securitised assets.",
  "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/5/division/5.2/division/5.2.2",
    "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."
}