# 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 5.6.2: Instructions concerning specific positions

Extent: E+W+S+N.I.

Columns
010-020
All POSITIONS (LONG AND SHORT)
Gross long/short positions considered positions in the same commodity in accordance with Article 357(4) CRR (see also Article 359(1) CRR)
030-040
NET POSITIONS (LONG AND SHORT)
As defined in Article 357(3) CRR
050
POSITIONS SUBJECT TO CAPITAL CHARGE
Those net positions that, in accordance with the different approaches considered in Chapter 4 of Title IV of Part Three CRR receive a capital charge
060
OWN FUNDS REQUIREMENTS
The own funds requirement calculated in accordance with Chapter 4 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
Rows
010
TOTAL POSITIONS IN COMMODITIES
Positions 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
020-060
POSITIONS BY CATEGORY OF COMMODITY
For reporting purposes, commodities shall be grouped in the four groups of commodities referred to in Table 2 of Article 361 CRR.
070
MATURITY LADDER APPROACH
Positions in commodities subject to the maturity ladder approach referred to in Article 359 CRR
080
EXTENDED MATURITY LADDER APPROACH
Positions in commodities subject to the extended maturity ladder approach referred to in Article 361 CRR
090
SIMPLIFIED APPROACH
Positions in commodities subject to the simplified approach referred to in Article 360 CRR
100-140
ADDITIONAL REQUIREMENTS FOR OPTIONS (NON-DELTA RISKS)
Article 358(4) CRR
The additional requirements for options related to non-delta risks shall be reported in the method used for its calculation.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/5/division/5.6/division/5.6.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-5/division-5.6/division-5.6.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.