EBU Single Rulebook Q&A 6 June 2014 2014_1267 Derivatives not shown in the Balance Sheet and Derivates shown as Liabilities

Are derivatives shown as assets on the balance sheet or derivatives shown in CoRep basis for template LR1? The instructions for columns 010 and 020 of template LR1 state that only derivatives should be included, that are treated as Assets on the balance sheet.Therefore we assume, derivatives shown as liabilities in the balance sheet are not shown in these columns.