{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.4/division-5.4.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.4/division-5.4.2.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/5.4/division/5.4.2",
  "kind": "division",
  "number": "5.4.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010-020\nALL POSITIONS (LONG AND SHORT)\nArticle 102 and Article 105(1) CRR.\nThese 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.\n030-040\nNET POSITIONS (LONG AND SHORT)\nArticles 327, 329, 332, 341 and 345 CRR.\n050\nPOSITIONS SUBJECT TO CAPITAL CHARGE\nThose 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.\n060\nOWN FUNDS REQUIREMENTS\nThe own funds requirement in accordance with Chapter 2 of Title IV of Part Three CRR for any relevant position\n070\nTOTAL RISK EXPOSURE AMOUNT\nPoint (b) of Article 92(4) CRR.\nResult of the multiplication of the own funds requirements by 12,5 .\nCommission Implementing Regulation (EU) No 945/2014 of 4 September 2014 laying down implementing technical standards with regard to relevant appropriately diversified indices according to Regulation (EU) No 575/2013 of the European Parliament and of the Council\nRows\n010-130\nEQUITIES IN TRADING BOOK\nOwn 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.\n020-040\nGENERAL RISK\nPositions 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\nBoth breakdowns (021/022 as well as 030/040) are a breakdown related to all positions subject to general risk.\nRows 021 and 022 request information on the breakdown by instruments.\nOnly the breakdown in rows 030 and 040 shall be used as a basis for the calculation of own funds requirements.\n021\nDerivatives\nDerivatives included in the calculation of equity risk of trading book positions taking into account Articles 329 and 332 CRR, where applicable\n022\nOther assets and liabilities\nInstruments other than derivatives included in the calculation of equity risk of trading book positions.\n030\nExchange traded stock-index futures broadly diversified and subject to a particular approach\nExchange traded stock-index futures broadly diversified and subject to a particular approach in accordance with Commission Implementing Regulation (EU) No 945/2014\nThose positions shall be only subject to general risk and, accordingly, must not be reported in row 050.\n040\nOther equities than exchange traded stock-index futures broadly diversified\nOther 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\n050\nSPECIFIC RISK\nPositions 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\n090-130\nADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS)\nParagraphs 2 and 3 of Article 329 CRR\nThe additional requirements for options related to non-delta risks shall be reported in the method used for its calculation.",
  "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)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Commission Implementing Regulation (EU) No 945/2014 of 4 September 2014 laying down implementing technical standards with regard to relevant appropriately diversified indices according to Regulation (EU) No 575/2013 of the European Parliament and of the Council"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.4/division/5.4.2",
    "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."
}