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Article 353 › 2

CRR
REGULATION (EU) No 575/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance) · European Union

Institutions may rely on the following third parties' reporting of the foreign exchange positions in the CIU: (a) the depository institution of the CIU provided that the CIU exclusively invests in securities and deposits all securities at this depository institution; (b) for other CIUs, the CIU management company, provided that the CIU management company meets the criteria set out in point (a) of Article 132(3). The correctness of the calculation shall be confirmed by an external auditor.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04