Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p8
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 22992–25800

position of the previous quarter, that is, the mark to market value of derivatives in a gross positive mark to market value positions at the end of the previous quarter.

          Item 1.1(3) is a derived item. Report the value of opening position which results in a gross positive mark to market value in item 1.1(3) as the sum of column 3.
Column 4  Report the value of transactions.

          Reporting basis: report column 4 during the reporting period.

          Item 1.1(4) is a derived item. Report the value of transactions in item 1.1(4) as the sum of column 4.
Column 5  Report the value of revaluations.

          Reporting basis: report column 5 during the reporting period.

          Item 1.1(5) is a derived item. Report the value of revaluations in item 1.1(5) as the sum of column 5.
Column 6  Report the value of the closing position which results in a gross positive mark to market value.

          Reporting basis: report column 6 as at the end of the reporting period.

          Item 1.1(6) is a derived item. Report the value of closing position which results in a gross positive mark to market value in item 1.1(6) as the sum of column 6.

2.      Derivatives with gross negative mark to market values with resident counterparties excluding clearing houses and central counterparties

Item 2 collects information on the value of derivatives at the beginning and end of the reporting period with resident counterparties, excluding clearing houses and central counterparties. It also collects movements in the value of holdings of derivatives due to transactions and revaluations that occurred during the reporting period.

Futures should be excluded from this item, and reported only in item 9.

Column 1  Report the type of counterparty (see List 1.1 for further details).

Column 2  Report the instrument type (see List 1.1 for further details).

Column 3  Report the opening position which results in a gross negative mark to market value.

          Reporting basis: report column 3 as at the beginning of the reporting period.

          The opening position should be the closing position of the previous quarter, that is, the mark to market value of derivatives in a gross negative mark to market value positions at the end of the previous quarter.

          Item 2.1(3) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 2.1(3) as the sum of column 3.
Column 4  Report the value of transactions.

          Reporting basis: report column 4 during the reporting period.

          Item 2.1(4) is a derived item. Report the value of transactions in item 2.1(4) as the sum of column 4.
Column 5  Report the value of revaluations.

          Reporting basis: report column 5 during the reporting period.