Version date: 23 October 2023 - onwards
4.7.1 Dividend swap (paras. 455-456)
455. A credit institution concludes and reports an equity swap derivative on a single stock where the return or payout trigger is the dividend. The entity reports also a collateral and valuation update, according to its internal model. The other counterparty is an investment firm of its group. The notional amount is EUR 1 million, the transaction is fully collateralised.
456. Another example on ETDs future on equities can be found in the section 3.8.