EBU Single Rulebook Q&A 1 November 2013 2013_468 Reporting of derivatives
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European Union · · · 21-03-2014
In the Asset Encumbrance template derivatives with a negative market value should be reported. Have the value of the derivatives be reported after netting? In the respective bank, derivatives with the same counterparty are netted and collateral is only posted if a negative value results after netting.
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