COREP C22.00 reporting of positions in the reporting currency

Can EBA provide some examples of cases where positions in the reporting currency contribute to the calculation of the capital requirements according to Article 354 CRR?

The instructions for template C22.00 ‘Market Risk: Standardised Approaches for Foreign Exchange Risk’ were changed with EBA framework 2.7. Specifically, for rows 0010 and 0025, the written instructions from Annex II since then explicitly refer also to reporting currency amounts, whereas before row 0010 only referred to non-reporting currencies and row 0025 did not exist. For row 0010: “… and those positions in the reporting currency that are considered for the purposes of Article 354 CRR as well as their correspondent own funds requirements for foreign-exchange risk referred to in Article 92(4), point (c), taking into account Article 352(2) and (4)…” For row 0025: “Positions in the reporting currency which contribute to the calculation of the capital requirement in accordance with Article 354 of CRR”. Going through Article 354 it is not clear to us in which situations positions in the reporting currency would contribute to the calculation of capital requirement in accordance with Article 354 CRR, some examples of situations where this would be the case would therefore be helpful. This would then provide further clarification to the reporting requirements for C22.00 rows 0010 and 0025.