The same holds true for the decomposition of the VAR/Stress-Var into the risk categories (interest rate risk, equity risk, commodities risk and foreign exchange risk).
Directive 86/635/CEE article 4 Passif poste 6 c), Postes hors bilan, article 27 poste 11, article 28, poste 8, article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20; IAS 37, IFRS 4, Annexe V partie 2.11.