thereof to a central counterparty in respect of the client’s performance under a derivative contract cleared through that central counterparty pursuant to the risk-based and leverage-based capital rules applicable to depository institutions and depository institution holding companies under parts 3, 217 and 324 of title 12, Code of Federal Regulations, the offsetting nature of significantly and reliably correlated positions within a netting set must be reflected in a manner consistent with the risk offsets provided by the central counterparty.