Document ID: chunk:federal_register_of_legislation:F2021L00322:body:0:p11
Version: federal_register_of_legislation:F2021L00322
Segment Type: other
Provision Reference: 
Character Range: 30795–33670

debtors.

           Reporting basis: report column 2 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 4.1(2) is a derived item. Report the value of opening position which results in a gross negative mark to market value in item 4.1(2) as the sum of column 2.
Column 3   Report the value of transactions of derivatives with a gross negative mark to market value and non-resident counterparty.

           Reporting basis: report column 3 during the reporting period.

           Item 4.1(3) is a derived item. Report the value of transactions in item 4.1(3) as the sum of column 3.
Column 4   Report the value of market value changes.

           Reporting basis: report column 4 during the reporting period.

           If there is a discrepancy remaining between opening and closing positions, this will be due to derivatives that have changed from a gross positive mark to market value to gross negative mark to market value position during the quarter or vice versa. Resolve this discrepancy by making the appropriate amendment to market value changes.

           Item 4.1(4) is a derived item. Report the value of market value changes in item 4.1(4) as the sum of column 4.
Column 5   Report the value of exchange rate variations.

           Reporting basis: report column 5 during the reporting period.

           Item 4.1(5) is a derived item. Report the value of exchange rate variations in item 4.1(5) as the sum of column 5.
Column 6   Report the value of other changes.

           Reporting basis: report column 6 during the reporting period.

           Item 4.1(6) is a derived item. Report the value of other changes in item 4.1(6) as the sum of column 6.
Column 7   Report the closing position for gross negative mark to market value of derivatives with non-resident debtors.

           Reporting basis: report column 7 as at the end of the reporting period.

           Item 4.1(7) is a derived item. Report the value of closing position which results in a gross negative mark to market value in item 4.1(7) as the sum of column 7.

Section B:  Derivatives with clearing houses and central counterparties that are margined

5.      Derivatives with resident and non-resident clearing houses and central counterparties that are margined

Item 5 collects information on the value of derivatives held with resident and non-resident clearing houses and central counterparties that are margined. It collects information on the value of derivatives at the beginning and end of the reporting period, as well as movements in the value of holdings of derivatives due to net transactions and revaluations that occurred during