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Division 6 Treatment of derivatives payables and receivables:

United Kingdom

Original text. Later amendments are not shown.

  1. (i)

    An institution will usually have both net derivatives liabilities (i.e. payables) and net derivative assets (i.e. receivables) on its balance sheet. Institutions shall calculate these according to regulatory netting rules, not accounting rules, and report the amounts in both template 1.1. ‘Required funding’ and template 1.2 ‘Stable funding’ accordingly.