EBU Single Rulebook Q&A 1 August 2013 2013_112 COREP: CA5.1 Template (Rows 133, 136 and 138)

With the addition of Rows 133, 136 and 138 into the CA 5.1 template we seek clarification on whether or not these are sub-sets of other Rows, or standalone. Recent addition of Rows 133, 136 and 138 into CA 5.1 Template Credit institution Rows 133, 136 and 138 in C 05.01 are not subsets of rows 120 (unrealised gains) and 130 (unrealised losses).