Question
What are the specific conditions for the treatment of collateral posted and received in relation to FX swaps and non-FX-related derivative transactions under the C 66.00 maturity ladder template?
Background on the question
With respect to the treatment of collateral posted or received in the context of FX swaps and non-FX-related derivative transactions, evidence was found that institutions apply divergent approaches with respect to the following aspects: (1) The treatment of collateral that has been received or that has been posted in relation to FX swap transactions. (2) The treatment of collateral that has been received or that has been posted in relation to non-FX-related derivative transactions. (3) The treatment of collateral that has been received or that has been posted in the form of a deposit.
Answer
This question has been rejected because the issue it deals with is already explained or addressed in Regulation (EU) 2021/451 - ITS on supervisory reporting of institutions. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.