# 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 5.4.2: 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 as referred to in the second sentence of the first subparagraph of Article 345(1) CRR.
030-040
NET POSITIONS (LONG AND SHORT)
Articles 327, 329, 332, 341 and 345 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. 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.
060
OWN FUNDS REQUIREMENTS
The own funds requirement in accordance with Chapter 2 of Title IV of Part Three CRR for any relevant position
070
TOTAL RISK EXPOSURE AMOUNT
Point (b) of Article 92(4) CRR.
Result of the multiplication of the own funds requirements by 12,5 .
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
Rows
010-130
EQUITIES IN TRADING BOOK
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.
020-040
GENERAL RISK
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.
021
Derivatives
Derivatives included in the calculation of equity risk of trading book positions taking into account Articles 329 and 332 CRR, where applicable
022
Other assets and liabilities
Instruments other than derivatives included in the calculation of equity risk of trading book positions.
030
Exchange traded stock-index futures broadly diversified and subject to a particular approach
Exchange traded stock-index futures broadly diversified and subject to a particular approach in accordance with Commission Implementing Regulation (EU) No 945/2014
Those positions shall be only subject to general risk and, accordingly, must not be reported in row 050.
040
Other equities than exchange traded stock-index futures broadly diversified
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
050
SPECIFIC RISK
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
090-130
ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS)
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.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.4/division/5.4.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.4/division-5.4.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.