Margin deposits ( margins ) made under derivative contracts should be classified as  deposit liabilities , where they represent cash collateral deposited with MFIs and where they remain in the ownership of the depositor and are repayable to the depositor when the contract is closed out .
Tuletislepingute alusel tehtud tagatishoiused ( tagatised ) tuleks liigitada « hoiuste näol esinevate kohustuste » hulka , kui nad esindavad rahaloomeasutustesse deponeeritud sularahatagatist ja kui nad jäävad deponeerija omandiks ning makstakse lepingu lõppemisel deponeerijale tagasi .