{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.6/division-5.6.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.6/division-5.6.2.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/5.6/division/5.6.2",
  "kind": "division",
  "number": "5.6.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n010-020\nAll POSITIONS (LONG AND SHORT)\nGross long/short positions considered positions in the same commodity in accordance with Article 357(4) CRR (see also Article 359(1) CRR)\n030-040\nNET POSITIONS (LONG AND SHORT)\nAs defined in Article 357(3) CRR\n050\nPOSITIONS SUBJECT TO CAPITAL CHARGE\nThose net positions that, in accordance with the different approaches considered in Chapter 4 of Title IV of Part Three CRR receive a capital charge\n060\nOWN FUNDS REQUIREMENTS\nThe own funds requirement calculated in accordance with Chapter 4 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\nRows\n010\nTOTAL POSITIONS IN COMMODITIES\nPositions in commodities and their correspondent own funds requirements for market risk calculated in accordance with point (c)(iii) of Article 92(3) CRR and Chapter 4 of Title IV of Part Three CRR\n020-060\nPOSITIONS BY CATEGORY OF COMMODITY\nFor reporting purposes, commodities shall be grouped in the four groups of commodities referred to in Table 2 of Article 361 CRR.\n070\nMATURITY LADDER APPROACH\nPositions in commodities subject to the maturity ladder approach referred to in Article 359 CRR\n080\nEXTENDED MATURITY LADDER APPROACH\nPositions in commodities subject to the extended maturity ladder approach referred to in Article 361 CRR\n090\nSIMPLIFIED APPROACH\nPositions in commodities subject to the simplified approach referred to in Article 360 CRR\n100-140\nADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS)\nArticle 358(4) 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.6/division/5.6.2",
    "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."
}