Question
There is no row for "short positions" in table F 16.01. According to the instructions short positions may not be included in Other financial liabilities. Where should short positions be included instead?
Background on the question
See instructions, Annex V, part I, paragraph 29: Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”. and paragraph 32: “Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued
Answer
For the purposes of template F16.01, "Short positions" are considered to be part of "Other financial liabilities" (row 240).