Article 274 › 3
CRR
For contracts relating to commodities other than gold, which are referred to in point 3 of Annex II, an institution may, as an alternative to applying the percentages in Table 1, apply the percentages in Table 2 provided that that institution follows the extended maturity ladder approach set out in Article 361 for those contracts.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04