QA2018-84 - Subordinated liabilities T01.00

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Feb 01, 2024
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QA2018-84

Question


r521 and r531: The breakdown of the instruments by carrying amounts should include the accrued interests in these lines. Otherwise the reconciliation to FINREP is not possible. If not, do we have to report the accrued interests stand-alone in r370ff?


Response


Only the amount qualifying to own funds in line with prudential regulation (CRR) should be reported in r521 and r531 (and thus in the respective totals r520 and r530). Any component not qualifying should be reported in the r370 category (subordinated liabilities not recognised as own funds), taking into account the maturity breakdown.