2. In particular, the following positions should be included, if they are part of the trading book …

In particular, the following positions should be included, if they are part of the trading book:

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• i. bonds issued by central governments (“sovereigns”), even in cases where the application of the standardised approach would result in a 0 % risk charge for specific interest rate risk;
• ii. structured bonds, credit linked notes or similar debt instruments if they do not embed exposures to securitisations or n-th-to-default credit derivatives;
• iii. money market loans.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/