Article 94 › 2
CRR
In calculating the size of on- and off-balance sheet business, institutions shall apply the following: (a) debt instruments shall be valued at their market prices or their nominal values, equities at their market prices and derivatives according to the nominal or market values of the instruments underlying them; (b) the absolute value of long positions shall be summed with the absolute value of short positions.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04