RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

CRR — Regulation (EU) No 575/2013 on prudential requirements for credit institutions (Capital Requirements Regulation) · version 2026-06-26 · CELEX 32013R0575 · consolidated text, no legal effect (EUR-Lex)

CRR › Article 360

Article 360 Simplified approach

official text, verbatim

1

The institution's own funds requirement for each commodity shall be calculated as the sum of the following:

1(a)

15 % of the net position, long or short, multiplied by the spot price for the commodity;

1(b)

3 % of the gross position, long plus short, multiplied by the spot price for the commodity.

2

The institution's overall own funds requirement for commodities risk shall be calculated as the sum of the own funds requirements calculated for each commodity in accordance with paragraph 1.