We have a question regarding the following passage in the log file of S.08.01: "On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all non-monetary variables, requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line. In particular, for derivatives that have more than a pair of currencies, it shall be split into the pair components and reported in different rows." CDS were previously reported in several lines (2-legs), but due to a requirement from the ERMIR regulations, this has now been changed to a 1-leg presentation. Unlike for forward exchange transactions (DTG), the 2-leg presentation has no information gain for CDS because the second leg only shows the fees and not a separate risk factor. Our question is whether credit default swaps can be presented in one line in S.08.01/S.08.02 and what are the requirements for this. If not, why not.