Assessment of the structural nature of a position
27. The following positions should be considered as positions of a structural nature:
(a) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on an individual basis, a position in the relevant currency which corresponds to investments in subsidiaries that are included in the same scope of consolidation as the institution requesting the permission;
(b) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on a consolidated basis, a position for which both of the following conditions are met:
(i) it stems from an investment in a subsidiary that has been included in the consolidation;
(ii) the currency of the position coincides with the reporting currency used by the subsidiary holding the item to which such position corresponds.
28. Other pos
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