An institution may calculate trading book requirements under the simplified treatment (exempting certain positions and applying credit risk rules to the rest) only while its on- and off-balance-sheet trading book business, assessed monthly using month-end data at market or fair value, is at or below both 5 % of total assets and EUR 50 million, excluding foreign exchange and commodity positions and qualifying internal hedges. Institutions must notify the authority when they start or stop using the derogation or breach the thresholds, and cease using it when the conditions are no longer met under the rules of Article 94.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.