EBU Single Rulebook Q&A 3 December 2015 2015_2499 Amounts to be reported under derivatives receivables in C 60.00 (row 1290) and under liabilities from derivatives payables contracts in C 61.00 (row 240) of the - ITS on supervisory reporting of institutions.

Shall the amounts to be reported in derivatives assets or liabilities in rows 1290 and 240 respectively in C 60.00 and C 61.00 of the ITS on supervisory reporting of institutions be deducted by variation margins received or posted or shall they be gross amounts? The instructions on the templates C 60.00 and C 61.