Where and how much to report forward starting repo or reverse repo ?

As according to Art. 420(1)(b) CRR, institutions shall only report "the current amount outstanding of their liabilities [...] as set out in Article 422", inflows and outflows stemming from forward starting repos and reverse repos shall be reported respectively in row 980 'other inflows' of C 53.00 and in row 1130 'all other liabilities' of C 52.00 of Annex XII of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting. In detail, the following treatment shall apply for forward starting repos and reverse repos that start within the 30 day horizon and mature beyond the 30 day horizon: a) Forward starting repos: The asset to be pledged as collateral shall be reported in C 51.00 if the institution holds the asset in its book at the reference date and it fulfils the related conditions. The inflow to be received shall be reported in row 980 of C 53.00 net of the market value of the asset to be delivered to the counterparty after the application of the related haircut. If the asset is not a "liquid asset", the inflow to be received shall be reported in full.  b) Forward starting reverse repos The amount to be lent to the counterparty shall be considered as an outflow and reported in row 1130 of C 52.00, net of the market value of the asset to be received as collateral and after the application of the related haircut, if the asset qualifies as liquid asset. If the collateral to be received does not qualify as liquid asset, the outflow shall be reported in full.