QA2019-116 - Intragroup liabilities

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Intragroup-liabilities
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QA2019-116

Question


In the context of LDR completion as of 31.12.2018, you are kindly requested to clarify us the methodology that we should use so as to report the liabilities of the intragroup clients in the table T01.00. Question: In the new version of the template their liabilities is a sub-total (columns co131-co132) of the total amounts (columns co121-co122), where the distinct column of the previous version is eliminated. In the latest version of the guidance of the report, page 8/62, there is a reference at the institution category (coo4x) referring that the intragroup institutions have to be reported in that category. If there is an intragroup client that is not institution in which category shall be reported?


Response


SRB Guidelines indicate that intragroup amounts in the T01.00 are included in the counterparty data. This means that the balance to be reported in T01.00 c004x should include any intragroup balances. 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.