Non-trading book positions can be recognized as fair value and amortised costs. Under exceptional circumstances, an institution may reclassify a non-trading book positions booked under amortised costs to a trading book. A strict application of Art 105 CRR requires that the institution processes an accounting reclassification of the related position to fair value. As accounting standards, such as IFRS 9.4.4.1, does not allow under exceptional circumstances a reclassification in accounting treatment, the requirements of CRR and accounting standards interfere with each other.