28. Other positions not meeting the conditions referred to in paragraph 27 could be considered of a …

Other positions not meeting the conditions referred to in paragraph 27 could be considered of a structural nature where there is an adequate justification that should be built considering the following:

• (a) whether those positions are related to the cross-border nature of the institution;
• (b) whether those positions are related to a business of the institution which is consolidated and stable over time;
• (c) how the institution plans to manage those positions over time.

Assessment of the intention to hedge the ratio – governance and risk management strategy of the structural positions

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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