CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019
Exclude written put options expressed inExclude written put options expressed in terms of market rates for currencies or financial instruments bearing no credit risk.
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2019.
Include:
(a) commitments to purchase at a specified future date and on pre-arranged terms; and
(b) a loan, security or other asset from another party, including written put options on specified assets with the character of a credit enhancement.