QA2017-27 - Guidance T01.00

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Feb 01, 2024
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QA2017-27

Question


To be consistent with the total column of lines r510, r520 and r530, could we fill only the carrying amount for those "o/w" lines ?


Response


No, own funds reported under r510, r520 and r530 are of prudential nature and do not have an accounting/carrying value. However, the breakdown by instruments does relate to the accounting value and therefore requires both a carrying amount and an outstanding value.