Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	FinRep-reconciliation
Taxonomy	-
Unique Identifier	QA2019-102

Question

According to our understanding of SRB Guidance 2019, counterparty classification is now leveraging on FinRep breakdown and the following correspondences seem to be applied: • LDT/"Households" equals FinRep/"households"; • LDT/"Micro & SME" and "Corporates" equals FinRep/"non-financial corportations"; • LDT/"Institution" equals FinRep/"credit institutions"; • LDT/"Other financial corporations" equals FinRep/"other financial corporations" (explicit reference is made in LDT Guidance); • LDT/"Government, central banks & supranationals" equals FinRep/"central banks" and "general governements". Hence, concerning deposits perimeter, as defined for FinRep 8.1 table, row 050 - Deposits, are such correspondences expected between counterparty sectors and thus between amounts reported for Finrep purposes and carrying amounts reported in LDT?

Response

The counterparty definitions between prudential (used in the LDR) and accounting (FINREP) are not identical. As such, we do not expect a perfect match between the two sets of reports at the counterparty level.

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