be able at all times to determine assets and liabilities with the same counterparty as the clearing agreement; An enterprise shall calculate the net position in any currency other than the settlement currency of the net framework contract by deducting it from the total value of the securities denominated in that currency, which are lent, sold or made available under the net framework contract, to the amount of cash lent or transferred in that currency under the agreement. the total value of securities denominated in that currency borrowed, purchased or received under the Agreement shall be added to the amount of cash borrowed or received in that currency under the Agreement. Where the amount secured or against which a credit guarantee is held is less than the amount of risk and the guaranteed and unsecured shares are of the same seniority, that is to say: the bank and the guarantor share losses on a pro rata basis, so that a reduction in the capital is granted on a pro rata basis. .