35. Positions corresponding to non-monetary items that are held at historical cost, items that have …

Positions corresponding to non-monetary items that are held at historical cost, items that have been deducted from the institution’s own funds and items that may lead to gains or losses that do not impact the CET1 capital should not be considered for the purpose of paragraph 33 and paragraph 34 and should be excluded from the calculation of the net open position in addition to the position that has been excluded in accordance with those paragraphs.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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