Document ID: chunk:federal_register_of_legislation:F2023L00722:reg:8
Version: federal_register_of_legislation:F2023L00722
Segment Type: reg
Provision Reference: reg 8
Character Range: 34551–35828

8  Exposure Type                           * Cash and cash equivalents                             Report the appropriate exposure type.
                                           * Interest rate investments (direct)                    Report assets as positive values and liabilities as negative values.
                                           * Equities (direct)
                                           * Property (direct)
                                           * Loans (direct)
                                           * Indirect investments
                                           * Derivatives (assets)
                                           * Other investments (direct)
                                           * Receivables
                                           * Reinsurance assets
                                           * Other assets
                                           * Creditors and accruals
                                           * Borrowing
                                           * Derivatives (liabilities)
                                           * Other liabilities
                                           * Off-balance sheet assets
                                           * Off-balance sheet liabilities