QA2018-50 - Total Liabilities & Own Funds T01.00

Owned by SRB Services
Feb 01, 2024
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QA2018-50

Question


According to Delegated Regulation (EU) 2016/1401 “total liabilities and own funds of the institution” (T01.00 r400) include derivative liabilities "on the basis that full recognition is given to counterparty netting rights". In some papers drafted by SRB the amount of derivatives used is the one reported in row "T01.00 r333" (Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset), but in the validation rules the row used is "T01.00 r334" (Sum of net liability positions taking into account prudential netting rules).


Response


T01.00 r300 "liabilities not excluded from bail-in" shall be equal to the sum of lines r310, r320, r334, r340, r350, r360, r370, r380, r390 and r400 for the outstanding amount. For the carrying amount, it is the sum of r310, r320, r330, r340, r350, r360, r370, r380, r390 and r400.