The trading book of an institution shall consist of: its proprietary positions in financial instruments which are held for resale and/or which are taken on by the institution with the intention of benefiting in the short term (...), and positions in financial instruments arising from matched principal broking, or positions taken in order to hedge other elements of the trading book; the exposures due to the unsettled transactions, free deliveries and over-the-counter (OTC) derivative instruments (...), the exposures due to repurchase agreements and securities lending (...), the exposures due to reverse repurchase agreements and securities-borrowing transactions (...), and the exposures in the form of fees, commission, interest, dividends and margin on exchange-traded derivatives.