Division 5.4.2 Instructions concerning specific positionsF1

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 as referred to in the second sentence of the first subparagraph of Article 345(1) CRR.

Articles 327, 329, 332, 341 and 345 CRR.

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. The capital charge has to be calculated for each national market separately. Positions in stock-index futures as referred to in the second sentence of Article 344(4) CRR shall not be included in this column.

The own funds requirement in accordance with Chapter 2 of Title IV of Part Three CRR for any relevant position

Point (b) of Article 92(4) CRR.

Result of the multiplication of the own funds requirements by 12,5 .

Own funds requirements for position risk as referred to in point (b)(i) of Article 92(3) CRR and Section 3 of Chapter 2 of Title IV of Part Three CRR.

Positions in equities subject to general risk (Article 343 CRR) and their correspondent own funds requirement in accordance with Section 3 of Chapter 2 of Title IV of Part Three CRR

Both breakdowns (021/022 as well as 030/040) are a breakdown related to all positions subject to general risk.

Rows 021 and 022 request information on the breakdown by instruments.

Only the breakdown in rows 030 and 040 shall be used as a basis for the calculation of own funds requirements.

Derivatives included in the calculation of equity risk of trading book positions taking into account Articles 329 and 332 CRR, where applicable

Instruments other than derivatives included in the calculation of equity risk of trading book positions.

Exchange traded stock-index futures broadly diversified and subject to a particular approach in accordance with Commission Implementing Regulation (EU) No 945/2014 ^f1

Those positions shall be only subject to general risk and, accordingly, must not be reported in row 050.

Other positions in equities subject to specific risk as well as the correspondent own funds requirements in accordance with Article 343 CRR, including positions in stock index futures treated in accordance with Article 344(3) CRR

Positions in equities subject to specific risk and the correspondent own funds requirement in accordance with Article 342 CRR, excluding positions in stock-index futures treated in accordance with the second sentence of Article 344(4) CRR

Paragraphs 2 and 3 of Article 329 CRR

The additional requirements for options related to non-delta risks shall be reported in the method used for its calculation.