QA2018-39 - Total Liabilities & Own Funds T01.00

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
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QA2018-39

Question


As outstanding value is equal to the value of the claim which the creditor could file under insolvency proceedings, we consider that r600 (Total liabilities and own fund including derivative liabilities) shall take into account the real amount of derivatives that could be affected from bail-in, i.e., r333 (Sum of net liability positions taking into account contractual netting sets, after mark-to-market adjustments, post collateral offset)


Response


This line should equal the sum of all the liabilities reported in the template, increased by the amount of regulatory own funds. To this end, and as indicated explicitly in the guidance document, entities need to add all the outstanding amounts of the liabilities. With respect to derivatives, the value to be used shall be line r334 ‘Sum of net liability positions taking into account prudential netting rules'. This is in line with EBA Q&A n°2015_1824.