QA2018-13 - Structured Notes T01.00

Question

Could you please clarify if the carrying amount of structured note reported in row r350 must include only the guaranteed part of the liabilities and not include also the derivative part? The guideline on row r 350 seem to us that the full value of the structured notes must be reported.

Response

The full value of structured notes shall be reported in line r350, not distinguishing between the guaranteed amounts and amounts affected by the derivative component.

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