EBU Single Rulebook Q&A 22 April 2014 2014_1089 Deposits received as collateral

Under 423(6) of Regulation (EU) No 575/2013 (CRR) should the deposits received as collateral be calculated as net posted collateral in order to treat posted and held cash collateral symmetrically? What if more cash collateral is posted than held? Thus should all other posted level 1 collateral not be reported? Deposits received as collateral should be reported in the EBA template.