ACI Dealing Certificate (#311)

When constructing a gap report, how would a EUR 25,000,000.00 long position in 6x12 FRA be categorized?

as a EUR 25,000,000.00 6-month liability and a EUR 25,000,000.00 12-month asset
as a EUR 25,000,000.00 12-month liability and a EUR 25,000,000.00 6-month asset
as a EUR 12,500,000.00 6-month liability and a EUR 12,500,000.00 12-month asset
as a EUR 12,500,000.00 6-month asset and a EUR 12,500,000.00 12-month liability