22. A position in the foreign currency stemming from an item that is held in the trading book …

A position in the foreign currency stemming from an item that is held in the trading book should not be considered as eligible to be exempted.

Long nature of the hedging position

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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