Orion SA prepares the offsetting table for its derivative assets. Counterparty A: gross amount 900,000, of which 250,000 is offset in accordance with IAS 32; related financial instruments not offset 180,000; cash collateral received 150,000. Counterparty B: net amount presented 300,000; related financial instruments 120,000; cash collateral received 400,000. Table rule (case data): the amount deducted for an instrument does not exceed its net amount. Calculate the net amount presented for A, then the final net amount of A and that of B.
- Gross amount of A
- 900,000
- Amount offset for A
- 250,000
- Related financial instruments of A
- 180,000
- Cash collateral received from A
- 150,000
- Net amount presented for B
- 300,000
- Related financial instruments of B
- 120,000
- Cash collateral received from B
- 400,000