1. An institution using the internal models referred to in Article 325az for the calculation of the own funds requirements for market risk shall disclose:

(a) its objectives in undertaking trading activities and the processes implemented to identify, measure, monitor and control the market risk;

(b) the policies referred to in Article 104(1) for determining which position is to be included in the trading book;

(c) a general description of the structure of the trading desks covered by the internal models, including for each desk a broad description of the desk's business strategy, the instruments permitted therein and the main risk types in relation to that desk;

(d) an overview of the trading book positions not covered by the internal models, including a general description of the desk structure and of types of instruments included in the desks or in the desk categories in accordance with Article 104b;

(e) the structure and organisation of the market risk management function and governance;