Should in F15 template that collateral obtained from reverse repurchase agreement (assets) be reported that is given as collateral in a repurchase agreement (liability)?

Please consider this example: -Entity A lends 100 MM eur to Entity B in a reverse repurchase agreement (Carrying amount of the loan: 100 MM eur, Collateral value: 120 MM eur). Entity A will register a loan in assets (carrying amount : 100 MM eur). -Entity A borrows 100 MM eur from Entity C in a repurchase agreement, transferring the collateral obtained from Entity B (Collateral value: 120 eur not registered in balance-sheet). Entity A will register a liability (carrying amount : 100 MM eur). Should Entity A report any amount in Template 15?

As stated in Annex 5 Part 2, paragraph 180, template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.

In the abovementioned example, if the assets transferred as collateral do not qualify for recognition on the balance sheet of the reporting entity as per applicable accounting rules, then Template 15 shall not report any collateral amount.