Reporting of deductions of receivables assets for cash variation margin provided in derivatives transactions in LR4 (C43.00)

In which row(s) shall the receivables for cash variation margin provided in derivatives transactions be reported?

According to the formula in Part II, paragraph 30 of Annex XI of Regulation (EU) No 680/2014, as amended by Regulation (EU) 2016/428 (amended ITS on Supervisory Reporting), institutions shall report the receivables for cash variation margin provided in derivatives transactions ({LRCalc;r210;c010}) in C43.00 too. It is, however, not clear in which row(s) those amounts have to be included. A conceivable approach would be the reporting in {C43.00;r040;c010} and {C43.00;r050;c010}, respectively. This approach would be in line with the leverage ratio disclosure, where the above mentioned exposures are a component of the derivative exposure instead of the on-balance sheet exposure (see row 7 of table LRCom in Annex I of the Commission Implementing Regulation (EU) 2016/200). Although unusual, the reporting of the deductions of receivables assets for cash variation margin provided in derivatives transactions in {C43.00;r040;c010} or {C43.00;r050;c010} could lead to negative derivatives exposures. However, the reporting of negative figures in C43.00 is not permitted (see paragraph 9 of the amended ITS on Supervisory Reporting as well as validation rule v3812_s).