QA2018-72 - Intragroup liabilities T01.00; T03.01

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Feb 01, 2024
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QA2018-72

Question


According to the local regulation on the hierarchy of claims, intragroup exposures could be considered as subordinated in liquidation under normal insolvency proceedings. Considering this, in which line of the LDT should the entities report intragroup exposures: according to the nature of the instruments (i.e: deposits) or as subordinated instruments? In connection with the last question, in which line should the parent company report deposits coming from SPVs of the Group (considering that the SPV might have issued, for instance, subordinated debt)?


Response


Intragroup liabilities should be reported in Tables T01.00 and T03.01: In T01.00: they should be reported in column c07x and in the row that is appropriate according to the type of instrument. In T03.01: the insolvency ranking must be populated as well as the reconciliation with the aggregated data.