EBU Single Rulebook Q&A 24 February 2015 2015_1852 Reporting of the Transactions where cash transfers does not occur

We would like to know in cases of transactions wherein stocks/securities are exchanged e.d Stock borrowing and Lending(SBL) transactions , how the stock encumbered and matching liabilities should be reported. In SBL transactions, based on IFRS accounting framework there is no Iiability or contingent liability related to such trades.