QA2018-110 - Intragroup liabilities T03.01

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Feb 01, 2024
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QA2018-110

Question


Intragroup Liabilities Reporting Granularity The instructions of template T03.01 specify that “liabilities have to be reported on a transaction basis, i.e. each transaction reported as an individual line item”. Nevertheless, when defining the feeding of items c110, c120, c130 it is specified the following “For securities financing transactions subject to a netting arrangement and reported as such”. Hence, it is interpreted that liabilities subject to netting arrangements shall be reported in template T03.01 with one single record corresponding to the netting arrangement and not with the single transactions underlying such arrangement. Can you please confirm this interpretation?


Response


Yes, netting sets should be reported on a net basis for intragroup granular details in T03.01.