# 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 5.2.2: 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 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.
030-040
(-) POSITIONS DEDUCTED FROM OWN FUNDS (LONG AND SHORT)
Point (b) of Article 244(1), point (b) of Article 245(1) and Article 253 CRR
050-060
NET POSITIONS (LONG AND SHORT)
Articles 327, 328, 329 and 334 CRR. Regarding the distinction between long and short positions, see Article 328(2) CRR.
061-104
BREAKDOWN OF THE NET POSITIONS BY RISK WEIGHTS
Articles 259 to 262, Tables 1 and 2 of Article 263, Tables 3 and 4 of Article 264 and Article 266 CRR.
The breakdown shall be done separately for long and short positions.
402-406
BREAKDOWN OF THE NET POSITIONS BY APPROACHES
Article 254 CRR
402
SEC-IRBA
Article 259 and 260 CRR
403
SEC-SA
Article 261 and 262 CRR
404
SEC-ERBA
Article 263 and 264 CRR
405
INTERNAL ASSESSMENT APPROACH
Articles 254 and 265 CRR and Article 266(5) CRR.
406
OTHER (RW = 1 250 %)
Article 254(7) CRR
530-540
OVERALL EFFECT (ADJUSTMENT) DUE TO INFRINGEMENT OF CHAPTER 2 OF REGULATION (EU) 2017/2402
Article 270a CRR
570
BEFORE CAP
Article 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.
601
AFTER CAP/TOTAL OWN FUND REQUIREMENTS
Article 337 CRR, taking into account the discretion of Article 335 CRR.
Rows
010
TOTAL EXPOSURES
Total 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.
040, 070 and
100
SECURITISATION POSITIONS
Point 62 of Article 4(1) CRR.
020, 050,
080 and110
RE-SECURITISATIONS POSITIONS
Point 64 of Article 4(1) CRR
041, 071 and 101
OF WHICH: QUALIFYING FOR DIFFERENTIATED CAPITAL TREATMENT
Total amount of securitisation positions which fulfil the criteria of Article 243 CRR or Article 270 CRR and therefore qualify for differentiated capital treatment.
030-050
ORIGINATOR
Point (13) of Article 4(1) CRR
060-080
INVESTOR
Credit institution that holds a securitisation positions in a securitisation transaction for which it is neither originator, sponsor nor original lender.
090-110
SPONSOR
Point (14) of Article 4(1) CRR.
A sponsor that also securitises its own assets shall fill in the originator’s rows with the information regarding its own securitised assets.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.2/division/5.2.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.2/division-5.2.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.