My first Publication ocbc_ar17_fullreport_english | Page 263

42. OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES (continued)
Related amounts not offset
on balance sheet
Types of financial assets/liabilities
BANK ($ million)
Carrying
amounts on
balance sheet
(A)
Financial
instruments
not in scope
of offsetting
disclosures
(B) (1)
Gross
recognised
financial
instruments in
scope
(A – B = C + D + E + F) (2)
Financial
instruments
(C) (3)
Cash
collateral
(D) Non-cash
collateral
(E) Net
amounts in
scope
(F)
2017
Financial assets
Derivative receivables
Reverse repurchase agreements
Securities borrowings
Total 5,117
3,737 (4)
19 (5)
8,873 2,059
386
–
2,445 3,058
3,351
19
6,428 1,997
3,341
17
5,355 206
–
–
206 5
–
–
5 850
10
2
862
Financial liabilities
Derivative payables
Repurchase agreements
Total 4,989
167 (6)
5,156 1,669
–
1,669 3,320
167
3,487 1,998
167
2,165 552
–
552 –
–
– 770
–
770
6,352
4,927 (4)
11 (5)
11,290 2,095
451
–
2,546 4,257
4,476
11
8,744 2,868
4,436
11
7,315 313
–
–
313 33
–
–
33 1,043
40
–
1,083
6,008
833 (6)
6,841 1,423
–
1,423 4,585
833
5,418 2,868
833
3,701 844
–
844 –
–
– 873
–
873
2016
Financial assets
Derivative receivables
Reverse repurchase agreements
Securities borrowings
Total
Financial liabilities
Derivative payables
Repurchase agreements
Total
Represents financial instruments not subject to master netting agreements.
Represents financial instruments subject to master netting agreements.
(3)
Represents financial instruments that do not meet offsetting criteria.
(4)
Reverse repurchase agreements shown above are the aggregate of transactions recorded in separate line items on the balance sheet, namely
placements with central banks, loans to banks and non-bank customers and other assets. These transactions are measured either at fair value or
amortised cost.
(5)
Cash collateral placed under securities borrowings are presented under placements with and loans to banks on the balance sheet, and are measured
at amortised cost.
(6)
Repurchase agreements shown above are the aggregate of transactions recorded in separate line items on the balance sheet, namely deposits of
banks and non-bank customers and other liabilities, and are measured at amortised cost.
(1)
(2)
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