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The following table illustrates how an entity might provide the quantitative disclosure requirements in ASC 210‐20‐50‐3 by type of instrument and by counterparty.

Offsetting of Financial Assets and Derivative Assets—As of December 31, 20X0

Description	Gross Amounts of Recognized Assets	Gross Amounts Offset in the Statement of Financial Position	Net Amounts of Assets Presented in the Statement of Financial Position
Derivatives	$100,000	$(90,000)	$10,000
Reverse repurchase, securities, borrowings, and similar arrangements	$90,000	–	$90,000
Other financial instruments	–	–	–
Total	$190,000	$(90,000)	$100,000

Financial Assets, Derivative Assets, and Collateral Held by Counterparty—As of December 31, 20X0

		Gross Amounts Not Offset in the Statement of Financial Position
	Net Amounts of Assets Presented in the Statement of Financial Position	Financial Instruments	Cash Collateral Received	Net Amount
Counterparty A	$10,000	$ –	$ –	$ 10,000
Counterparty B	$90,000	(90,000)	–	–
Other	–	–	–	–
Total	$100,000	$(90,000)	$ –	$10,000

Offsetting of Financial Liabilities and Derivative Liabilities—As of December 31, 20X0

Description	Gross Amounts of Recognized Liabilities	Gross Amounts Offset in the Statement of Financial Position	Net Amounts of Liabilities Presented in the Statement of Financial Position
Derivatives	$80,000	$(80,000)	$ –
Repurchase, securities lending, and similar arrangements	80,000	–	80,000
Other financial instruments	–	–	–
Total	$160,000	$(80,000)	$80,000

Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty—As of December 31, 20X0

		Gross Amounts Not Offset in the Statement of Financial Position
	Net Amounts of Liabilities Presented in the Statement of Financial Position	Financial Instruments	Cash Collateral Pledged	Net Amount
Counterparty A	$ –	$ –	$ –	$ –
Counterparty B	80,000	(80,000)	–	–
Other	–	–	–	–
Total	$80,000	$(80,000)	$ –	$ –