| Concept Guidance: |
This is the value, as at the relevant date, for all foreign exchange (FX) transaction inflows (including spot trades), include both exchange traded and over the counter.
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| Form-Specifc Guidance: |
Netting should not be applied. Report only the inflow leg of the FX transaction (principal and/or interest inflows) . The principal amount refers to the gross amount of an off-balance sheet transaction and not the on-balance sheet fair value. For option trades, report the delta equivalent amount of FX call options (bought) and FX put options (sold).
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