EBU Single Rulebook Q&A 10 May 2023 2023_6797 Other assets/liabilities in the context of NSFR templates (C 80.00 and C 81.00)

Should institutions report as Other Assets or Other Liabilities also the IFRS accounting corrections deriving from the adoption of a macro-hedging strategy on Interest Rate Risk? According to CCR2 Article 427(1)(b), Institutions shall report as stable funding - additionally to all the items explicitly mentioned - also “(xii) any other liabilities”.