English to Russian Bus/Financial Finance (general) правила

How should assets be treated in the NSFR that are owned by banks, but segregated to satisfy statutory requirements for the protection of customer equity in margined trading accounts?

Answer: Those assets should be reported in accordance with the underlying exposure, whether or not the segregation requirement is separately classified on a bank’s balance sheet. However, those assets should also be treated according to paragraph 31 of the NSFR standard. That is, they could be subject to a higher RSF depending on (the term of) encumbrance. The (term of) encumbrance should be determined by authorities, taking into account whether the institution can freely dispose or exchange such assets and the term of the liability to the bank’s customer(s) that generates the segregation requirement.