QA2018-27 - Granular details T06.00

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents LDR-–-Reconciliation-of-granular-and-aggregate-reports
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QA2018-27

Question


The guidance requires that all liabilities that have not been already reported in any of the other detailed information requirements must be reported in the table T06.00 "Financial Liabilities". It seems, that also Residual and Non-Financial liabilities have to be reported in detail. However, this conflicts with FAQ No. 47, which states that only financial liabilities (e.g. excluding provisions) are to be listed in T06.00. We ask for clarification.


Response


Compared to 2016, the 2017 version fo the LDT guidance extended the scope of the tab T06.00. This guidance now specifies that the table T06.00 "covers all the liabilities, excluding type of deposits, that are not reported in any of the other detailed information requirements (i.e. T03.01, T04.00, T05.00, T07.00 and T08.00), such as loans for example, but also tax liabilities, operational liabilities, provisions, etc".