EBU Single Rulebook Q&A 9 January 2017 2017_3085 C 67.00 Concentration of funding by counterparties- Cash collateral received for derivatives

In the context of CSA collateral agreements, banks can receive collateral in the form of cash or securities in order to mitigate the counterparty credit risk coming from derivative transactions. In the case that cash collateral is received, this amount should be reported in bank’s liabilities even if the associated derivative is reported as off balance sheet.