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/FR 2052a Referencev2025-02-26
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S.B.5·Supplemental: Balance Sheet

Counterparty Netting

Definition

Refers to the value of offsetting of payables and receivables with a single counterparty permissible under section 102 of the LRM Standards that are otherwise reported on a gross basis for the purpose of the FR 2052a.

Refers to the value of offsetting of payables and receivables with a single counterparty permissible under section 102 of the LRM Standards that are otherwise reported on a gross basis for the purpose of the FR 2052a. This offsetting value must be represented as a negative number and reported twice to reflect the adjustments to both asset and liability values. For Category I firms, this product must be reported for each as-of date according to the Frequency and Timing of Data Submission section of the General Instructions.

Applicable fields: product, sub_product, currency, market_value, reporting_entity.

Cross-References

LRM Standards

Version History

2025-02-26

Current version