supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the method for identifying the main risk driver of a position and for determining whether a transaction represents a long or a short position as referred to in Articles 94(3), 273a(3) and 325a(2)

This regulation sets out technical standards for banks to identify the main risk driver of a financial position. It also clarifies how to determine if a transaction is a long or short position, as required by existing EU banking laws.

These rules affect banks and credit institutions, ensuring consistent application of risk management and reporting standards across the EU's financial sector.