QA2017-102 - Guidance T03.02 / T03.03

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QA2017-102

Question


What would you expect to see in these tables of the consolidated report: blank fields or a list of the intragroup guarantees respectively received by and provided to each entity belonging to the accounting perimeter of the Group?


Response


These tables have to be filled with transactions based on the accounting perimeter for consolidation, while the report itself is based on prudential rules. As such, financial links with group entities within the accounting consolidation shall be reported here.