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The following table illustrates how a sophisticated entity that engages in significant derivative activity might provide the quantitative disclosure requirements in paragraph 210‐20‐50‐3 by type of instrument and by type of counterparty. In this example, the entity further disaggregates the derivative line item into underlying risk, with further disaggregation based on how the derivative is transacted.

Offsetting of Financial Assets and Derivatives—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:
Interest rate contracts: Over the counter Exchange traded Exchange cleared	$ XX,XXX XX,XXX XX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Foreign exchange contracts: Over the counter Exchange traded Exchange cleared	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Equity contracts: Over the counter Exchange traded Exchange cleared	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Commodity contracts: Over the counter Exchange traded Exchange cleared	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Credit contracts: Over the counter Exchange traded Exchange cleared	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Other contracts: Over the counter Exchange traded Exchange cleared	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX	XX,XXXXX,XXXXX,XXX
Total derivatives, subject to a master netting arrangement or similar arrangement	XX,XXX	XX,XXX	XX,XXX
Total derivatives, not subject to a master netting arrangement or similar arrangement	XX,XXX	XX,XXX	XX,XXX
Total derivatives	XX,XXX	XX,XXX	XX,XXX
Reverse repurchase, securities borrowings, and similar arrangements	XX,XXX	XX,XXX	XX,XXX
Other financial instruments	XX,XXX	XX,XXX	XX,XXX
Total	$XX,XXX	$XX,XXX	$XX,XXX

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	$XX,XXX	$XX,XXX	$XX,XXX	$XX,XXX
Counterparty B	XX,XXX	XX,XXX	XX,XXX	XX,XXX
Other	XX,XXX	XX,XXX	XX,XXX	XX,XXX
Total	$XX,XXX	$XX,XXX	$XX,XXX	$XX,XXX

The counterparty should present similar tables.