QA2017-100 - Guidance T03.01 - T03.03

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Feb 01, 2024
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QA2017-100

Question


In the 2016 LDR, the table “Intragroup Financial Support and Intragroup General guarantees” was left blank for the Consolidated report. Is there the same expectation this year, i.e. should we leave this sheet blank in the consolidated report?


Response


No, 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.