EBU Single Rulebook Q&A 31 March 2014 2014_1032 Transferred financial assets, Template 15, validation rules for column 10
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European Union · · · 02-10-2015
Assume a scenario where an institution has long and short positions for the same CUSIP and presents a net asset on the face of its IFRS balance sheet (and, similarly, in FINREP template 1.1).
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