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. Pregled

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

3. Povezani standardi

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