QA2018-125 - Employee provisions T01.00

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents -
Taxonomy -
Unique Identifier

QA2018-125

Question


In which line of the T01 should we report the provisions in relation with the employee and salary, r170 or r390 ?


Response


All employee liabilities benefit from an exclusion from the bail-in tool by virtue of Article 44.2.g.i. of the BRRD, except for the variable component that is not regulated by a collective bargaining agreement or of material risk takers. The exceptions should be reported in line r400, not r390.