Article 7 (g)

(i)

the rationale is documented in the internal policies as required by Article 325bi(1), point (e), of Regulation (EU) No 575/2013;

(ii)

the rationale ensures consistency in the approach used for calculating the own funds requirements for market risk among trading desks managing similar positions;

(iii)

the rationale is coherent with the business strategy of the trading desks as referred to in Article 104b(2), point (a), of Regulation (EU) No 575/2013;