Division 10. Counterparty-level adjustments - Financial Sector (Collection of Data) (reporting standard) determination No. 10 of 2021 - 10. Counterparty-level adjustments

10. Counterparty-level adjustments10. Counterparty-level adjustments

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10. Counterparty-level adjustments

Item 10 collects information on adjustments in the value of derivatives made by the reporting entity across different counterparty types and at the book-level.

If no adjustments are included in reported values for other items, reporting of this item is not required.

Report separately for resident and non-resident counterparties. Resident counterparties should be chosen from the list provided.

Column 1	Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level.
Column 2	Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2).

Column 1

Report the type of resident counterparty (see List 1.3 for further details).Item 10.1(1) is a counterparty type not included in List 1.3. Include all non-resident counterparties.Item 10.1.1(1) is a counterparty type not included in List 1.3. Include non-resident clearing houses and central counterparties.Item 10.2(1) is for adjustments not applied to specific counterparties. Include all adjustments applied at the trading book or banking book level.

Column 2

Report the value of adjustments applied at that counterparty level.Reporting basis: report column 2 as the sum of the value of adjustments applied during the reporting period.Report the value of adjustments applied at the counterparty level for all non-resident counterparties in item 10.1(2).Report the value of adjustments applied at the counterparty level for non-resident clearing houses and central counterparties in item 10.1.1(2).Item 10.2(2) is for adjustments not applied to specific counterparties. Report all adjustments applied at the trading book or banking book level.Item 10.3(2) is a derived item. Report the value of adjustments applied in Item 10.3(2) as the sum of all items in column 2 excluding Item 10.1.1(2).