QA2018-71 - Consolidation T03.01

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
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QA2018-71

Question


How should entities report intragroup deposits/senior debt/subordinated liabilities in the parent company coming from SPVs of the Group?


Response


All entities that submit LDT should report intragroup liabilities, as stated in the guidance document. If the SPV has placed a deposit to the parent entity (the placement is on the asset side of the SPV, and on the liability of the parent), the intragroup deposit should appear in the solo LDT of the parent according to the intragroup contract nature. Please also refer to Q&A n° 55.