QA2017-85 - Guidance T06.00

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Feb 01, 2024
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QA2017-85

Question


Amount of pledge, lien or collateral. For what kind of instruments this field shall be filed? Is there meant repurchase agreements or other type or instruments as well?


Response


No, secured finance transactions such as repurchase agreements are to be reported under the table T08.00. This table is suited to deal with netting agreements. The amount of pledge, lien or collateral serves the purpose of identifying the collaterlized parts of secured liabilities (thus excluding securities financing transactions). For example covered bonds would require this cell to be reported non-blank.