Financial assets and financial liabilities subject to offsetting
Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements
CU million | ||||||
As at 31 December 20XX | (a) | (b) | (c)=(a)-(b) | (d) | (e)=(c)-(d) | |
Related amounts not set off in the statement of financial position | ||||||
Gross amounts of recognised financial assets | Gross amounts of recognised financial liabilities set off in the statement of financial position | Net amounts of financial assets presented in the statement of financial position | (d)(i), (d)(ii)Financial instruments | (d)(ii)Cash collateral received | Net amount | |
Description | ||||||
Derivatives |
|
( |
|
( |
( |
|
Reverse repurchase, securities borrowing and similar agreements |
|
- |
|
( |
- | - |
Other financial instruments | - | - | - | - | - | - |
Total |
|
( |
|
( |
( |
|
Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements
CU million | ||||||
As at 31 December 20XX | (a) | (b) | (c)=(a)-(b) | (d) | (e)=(c)-(d) | |
Related amounts not set off in the statement of financial position | ||||||
Gross amounts of recognised financial liabilities | Gross amounts of recognised financial assets set off in the statement of financial position | Net amounts of financial liabilities presented in the statement of financial position | (d)(i), (d)(ii)Financial instruments | (d)(ii)Cash collateral pledged | Net amount | |
Description | ||||||
Derivatives |
|
( |
|
( |
- | - |
Repurchase, securities lending and similar agreements |
|
- |
|
( |
- | - |
Other financial instruments | - | - | - | - | - | - |
Total |
|
( |
|
( |
- | - |
Illustrating the application of paragraph 13C(a)-(c) by type of financial instrument and paragraph 13C(c)-(e) by counterparty
Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements
CU million | |||
As at 31 December 20XX | (a) | (b) | (c)=(a)-(b) |
Gross amounts of recognised financial assets | Gross amounts of recognised financial liabilities set off in the statement of financial position | Net amounts of financial assets presented in the statement of financial position | |
Description | |||
Derivatives |
|
( |
|
Reverse repurchase, securities borrowing and similar agreements |
|
- |
|
Other financial instruments | - | - | - |
Total |
|
( |
|
Net financial assets subject to enforceable master netting arrangements and similar agreements, by counterparty
CU million | ||||
As at 31 December 20XX | (c) | (d) | (e)=(c)-(d) | |
Related amounts not set off in the statement of financial position | ||||
Net amounts of financial assets presented in the statement of financial position | (d)(i), (d)(ii)Financial instruments | (d)(ii)Cash collateral received | Net amount | |
Counterparty A |
|
- | ( |
|
Counterparty B |
|
( |
( |
- |
Counterparty C |
|
( |
- | - |
Other | - | - | - | - |
Total |
|
( |
( |
|
Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements
CU million | |||
As at 31 December 20XX | (a) | (b) | (c)=(a)-(b) |
Gross amounts of recognised financial liabilities | Gross amounts of recognised financial assets set off in the statement of financial position | Net amounts of financial liabilities presented in the statement of financial position | |
Description | |||
Derivatives |
|
( |
|
Repurchase, securities lending and similar agreements |
|
- |
|
Other financial instruments | - | - | - |
Total |
|
( |
|
Net financial liabilities subject to enforceable master netting arrangements and similar agreements, by counterparty
CU million | ||||
As at 31 December 20XX | (c) | (d) | (e)=(c)-(d) | |
Related amounts not set off in the statement of financial position | ||||
Net amounts of financial liabilities presented in the statement of financial position | (d)(i), (d)(ii)Financial instruments | (d)(ii) Cash collateral pledged | Net amount | |
Counterparty A | - | - | - | - |
Counterparty B |
|
( |
- | - |
Counterparty C |
|
( |
- | - |
Other | - | - | - | - |
Total |
|
( |
- | - |
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