1. TRs should calculate position data and make it available in four separate datasets − Position Set, Collateral Position Set, Currency Position Set and Currency Collateral Position Set. These datasets should be uniquely identifiable and labelled with the relevant reference date.

2. Unless otherwise specified, all the Guidelines apply to each calculation. This excludes the following Guidelines which should be applied only to the following calculations:

a) Guideline 19, Guideline 24, Guideline 25, Guideline 26, Guideline 31, and Guideline 32 are applicable to Positions Sets;

b) Guideline 20, Guideline 24, Guideline 25, Guideline 26, Guideline 31, and Guideline 32 are applicable to Currency Position Sets;

c) Guideline 21, Guideline 22, Guideline 23, and Guideline 30 are relevant to Collateral Position Sets;

d) Guideline 21, Guideline 22, Guideline 23, Guideline 30, Guideline 31, and Guideline 33 are applicable to Currency Collateral Position Sets;

e) Guideline 27 is only applicable to Position Sets and Currency Position Sets where the field Asset class (T2F11) is reported as 'INTR' and field Contract type (T2F10) is reported as 'SWAP';

f) Guideline 28 is only applicable to Position Sets and Currency Position Sets where the field Asset class (T2F11) is reported as 'CRDT';