QA2017-70 - Guidance T04.00

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Feb 01, 2024
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QA2017-70

Question


According to the Q&A published on the SRB website (question 2), “all granular tabs on specific liabilities, including T03.01 through T06.00, should be reported by transaction”. In case of tab T04.00 (securities), the same ISIN could be reported for different counterparties, thus being represented in different columns of the Liability Structure Template. In order to align granular data with the Liability Structure Template, should one ISIN be split into several rows in case of being hold by different counterparties?


Response


It can be confirmed that where a single ISIN is held by different counterparties and the latter can be identified, the ISIN should be split to allow for the identification of the holders of these instruments.