3. Positions resulting from the application of the look-through approach to the shares of …

Positions resulting from the application of the look-through approach to the shares of collective undertakings (CIUs), when such positions, if they directly belonged to the trading book, would be included in the calculation of the IRC according to point 4.1 above, should also be included. When the application of the look-through approach to the shares of CIUs is not possible, the standardised approach should be used.

1. Pregled

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

3. Povezani standardi

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