QA2017-58 - Guidance T03.01 - T03.03

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Feb 01, 2024
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QA2017-58

Question


According to the guidance document, if a report is to be submitted on a consolidated or sub-cosolidated level, these tabs should be filled. Could you please clarify the kind of transactions that should be included? Could it be the case that transactions between entities that are included in prudential consolidation with entities that are included only in accounting consolidation are to be included? An example would be very helpful.


Response


These tabs should in that case be reported based on the transactions with entities belonging to the accounting consolidation perimeter of the ultimate parent entity and in an exhaustive manner.