Amounts to be reported under derivatives receivables in C 60.00 (row 1290) and under liabilities from derivatives payables contracts in C 61.00 (row 240) of the - ITS on supervisory reporting of institutions.

Annex XIII of Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (ITS on reporting) - on the instructions on reporting items requiring stable funding states in paragraph 6 of its general remarks that net derivatives liabilities (payables) and net derivatives assets (receivables) shall be calculated according to regulatory netting rules. In calculating net derivative liabilities (derivatives payables captured in row 240 of C 61.00 of Annex XII of the ITS on reporting), total collateral posted as variation margin on derivative liabilities must be deducted from the negative replacement cost amount. This means that if the credit institution´s accounting framework reflects, in connection with a derivative contract, an asset associated with collateral posted as variation margin that is deducted from the negative replacement cost for the purpose of stable funding, that asset shall not be reported in template C 60.00 to avoid double-counting. In calculating net derivative assets (derivatives receivables captured in row 1290 of C 60.00 of Annex XII of the ITS on reporting), cash collateral received as variation margin on derivative assets must be deducted from the positive replacement cost amount. This means that if the credit institution´s accounting framework reflects, in connection with a derivative contract, a liability associated with collateral received as variation margin that is deducted from the positive replacement cost for the purpose of stable funding, that liability shall not be reported in template C 61.00 to avoid double-counting.