We have a question regarding the possibility to report negative amounts in S.06.03, besides derivatives. A CIU shorts equities and bonds and invests also in another bonds and equities, from a different country and sometimes different currency. This leads to having negative amounts in equities and bonds, not compensating with positive amounts.

There are 2 options, one in line with the ITS but less informative, the other not in line with the ITS but providing better insight to the supervisor:
1)Report all amounts with positive sign, classifying them as liabilities;
2)Allow negative amounts and ignore validations.