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QA2019-115 - Residual liabilities

QA2019-115 - Residual liabilities

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Subordinated-Liabilities
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QA2019-115

Question


In case of application of the standard IFRS5 to a subsidiary in the consolidated accounts, its contribution to the consolidated liabilities is presented in the particular line “Liabilities included in disposal groups held for sale”. For the LDT, we will present all the liabilities of the contribution of this subsidiary in the consolidated accounts in line r0400 Residual liabilities-carrying amount and Residual liabilities – outstanding amount. Could you please come back to me regarding this request and confirm our understanding of this specific item.


Response


This is correct, the activities should be included in Residual Liabilities.