Derivatives not shown in the Balance Sheet and Derivates shown as Liabilities

According to Annex XI, paragraph 22 of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), institutions shall determine the ‘accounting balance sheet values’ in template C 40.00 / LR1 of Annex X to the ITS on Supervisory Reporting based on the applicable accounting framework in accordance with Article 4(1)(77) of Regulation (EU) No 575/2013 (CRR). ‘Accounting value assuming not netting or other CRM’ refers to the accounting balance sheet value not taking into account any effects of netting or risk mitigation. Institutions shall include in {LR1;r010-r060;c010-c020} neither derivatives shown as liabilities in the balance sheet nor derivatives that do not have an accounting balance (concerning the latter, see also Q&A 2013_398 ), but they shall report derivatives which are recognised as an asset on the balance sheet. The other columns of template C 40.00 / LR1 should refer to derivatives listed in Annex II to the CRR and credit derivatives including those that are off-balance sheet in accordance with Article 429(9) in conjunction with Article 429a CRR, as amended by the Commission Delegated Regulation (EU) 2015/62.