QA2017-13 - Subordinated liabilities T01.00

Question

For reports on a (sub-)consolidated basis, can subordinated liabilities that are not consolidated in own funds because of minority interests still be reported as subordinated liabilities in line r370?

Response

Yes, it is essential to identify all instruments in an appropriate category. Subordinated liabilities that are, for whatever reason, not included in the own fund - in part or in full - should be identified in r370.

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