EBU Single Rulebook Q&A 22 September 2014 2014_1491 Asset Encumbrance - Treatment of Intraday

Where institutions hold surplus assets to manage intraday risk we would expect these assets should be reported as encumbered in AE-ASS and AE-COL (if security is held via reverse repo for example). In what line would the source encumbrance be reported on in the AE-SOU? Encumbered assets and collateral in the AE-ASS and AE-COL respectively must reconcile to the source of encumbrance in the AE-SOU.