QA2018-73 - Short positions T01.00

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Feb 01, 2024
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QA2018-73

Question


In which row of the table T01.00 should the entities report short positions on financial instruments (e.g. equity of other companies), in case they are not secured? Should they be reported as residual liabilities?


Response


This should depend on the nature of the contract. For instance, in the case of short positions arising from derivatives the liabilities should be reported in T07.00 - Derivatives. Please also refer to question n° 115 of the published 2016 Q&A.