QA2018-48 - Granular details T06.00

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Feb 01, 2024
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QA2018-48

Question


According to page 34 LDT Guidance "Where liabilities such as provisions, tax, employees are concerned, these should be grouped by type and insolvency ranking. All cells which are not applicable (e.g. accrued interest, current interest rate, issuance date, etc.) can be left blank. For the purposes of this table, liabilities have to be reported on a transaction basis, i.e. each transaction reported as an individual line item. No reporting thresholds are applicable in this respect." Liabilities with external providers considered not material according to its volume could be grouped? In such case, how must be reported?


Response


Providers considered not material could be grouped following the same criteria specified for provisions, tax and employees.