EBU Single Rulebook Q&A 1 October 2013 2013_316 Reporting of notional amount for the derivatives hedging different risks (table 11.1 FINREP)
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European Union · · · 07-03-2014
If the same hedge derivative contract is used in different transactions (i.e. to hedge multiple risks), shall the nominal amounts be reported gross and multiple times (column 030, table 11.1)? When portions of derivatives are designated in more than one hedge accounting relationship type, each portion of the derivative is reported in FINREP in accordance to the type of hedge accounting applied. E.
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