QA2018-47 - Secured / unsecured libilities T03.01

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Secured-/-Collateralised-Liabilities
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Unique Identifier

QA2018-47

Question


In the case, that an entity has one liability not 100% secured how must be reported in T03.01?


Response


When there is a secured (intragroup) liability with an uncollateralised part, the entity shall report the full amount of the issue in c080 and the amount of pledge, lien or collateral in c150. The system will then perform consistency check to see if amounts in T01.00 have been correctly reported in r120 and r340.