QA2019-106 - EBA template

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents Intragroup-liabilities
Taxonomy -
Unique Identifier

QA2019-106

Question


SRB Guidelines include intragroup amounts, while EBA instructions exclude them: which instruction is correct?


Response


SRB Guidelines indicate that intragroup amounts in the T01.00 are included in the counterparty data. This means that the balanace to be reported in T01.00 c004x should include any intragroup balances (with the exception of row r0150). In order to isolate the total intragroup transactions for a given liability, an "Of which" column as been created (T01.00 c013x). This presentation is in line with the instructions for the EBA template as described in the Commission Implementing Regulation (EU) 2018/1624.