EBU Single Rulebook Q&A 3 July 2017 2017_3377 EBA validations rules for 2.5 with reference v2708_m and v3091_ m

In accordance with Annex V.Part 2, paragraph 162 the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure. Does the carrying amount of the related exposure refer to the gross carrying amount of the related exposure (before accumulated provisions) or to the net carrying amount (after provisions).