EBU Single Rulebook Q&A 16 October 2013 2013_398 Alternative treatment of the exposure measure: Credit derivatives (protection bought)

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European Union · · · 21-03-2014

How do we have to report the CDS of the banking book? As they are booked as a received guarantee on the off-balance sheet, they do not constitute an asset on the balance sheet, they should not be reported in the column 10- accounting value.

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