27. The following positions should be considered as positions of a structural nature: (a) where the …

The following positions should be considered as positions of a structural nature:

• (a) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on an individual basis, a position in the relevant currency which corresponds to investments in subsidiaries that are included in the same scope of consolidation as the institution requesting the permission;
• (b) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on a consolidated basis, a position for which both of the following conditions are met:
• (i) it stems from an investment in a subsidiary that has been included in the consolidation;
• (ii) the currency of the position coincides with the reporting currency used by the subsidiary holding the item to which such position corresponds.

1. Overview

1.1 References

• Article 352 Calculation of the overall net foreign exchange position

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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