We have a question regarding the reporting of s.08.01 and s.08.02, in particular for the number of contracts (C0170) in case of partial ownership of an investment/derivatives pool.

The LOG states the following for the calculation of the nominal amount of the derivatives (C0130): Notional = Contract size * Number of contracts * Trigger value.

‘Number of contracts’ can only be an integer in this case. This works fine when the undertaking owns 100% of an investment pool, but how to deal with the situation in which the undertaking only owns a part of an investment pool, for instance 25% of an investment pool with 10 contracts (0,25*10=2,5 number of contracts to calculate the correct notional)?