CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2009 - LRS 210.0 - Derivatives, Commitments and Off-Balance Sheet Items
1. Exchange-Traded Derivatives (traded o1. Exchange-Traded Derivatives (traded on recognised exchanges)
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1. Exchange-Traded Derivatives (traded on recognised exchanges)
Derivatives that are traded on recognised exchanges, as defined in Schedule 7 of the Life Insurance Regulations 1995.
Offsetting positions (e.g. buy a call and write a call with same exercise price and expiry date) can be excluded if both contracts are exchange traded on the same exchange. In all other circumstances, contracts should be reported on a ‘gross’ basis.