QA2018-117 - Guarantees T03.02 - T03.03

Question

Following the previous question, if the guarantees received by a subsidiary in accounting sense (subsidiary = lender) should be reported in T03.02 with its mirror in the guarantor T03.03 tab, can you precise what type of guarantee should be reported ?

Response

It depends on the legal nature of the guarantee (issuance, counterparty, unlimited, other).

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