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Capital Requirements Regulation (CRR)
Article 279

Article 279 — Treatment of collateral

For the determination of risk positions, institutions shall treat collateral as follows:

  1. collateral received from a counterparty shall be treated as an obligation to the counterparty under a derivative contract (short position) that is due on the day the determination is made;
  2. collateral posted with the counterparty shall be treated as a claim on the counterparty (long position) that is due on the day the determination is made.