EBU Single Rulebook Q&A 22 February 2021 2021_5752 Reporting of a net reverse repo when the collateral leg has a higher RSF factor

How should we report a net reverse repo (resulting from the netting of SFTs) when the collateral leg has a higher RSF factor? We enquire about the consistency between Amended delegated act on NSFR and ITS on supervisory reporting.

According to the regulation CRR2, Art. 428e we should calculate and report the net cash legs of SFTs if all the conditions are met.