QA2017-52 - Guidance T01.00

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Feb 01, 2024
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QA2017-52

Question


Likewise for T01.00 should the intra-group transactions between companies included in the scope of prudential consolidation be eliminated and should only transactions with companies not belonging to the banking group be reported under column 070?


Response


The counterparty classification in T01.00 should match the classification used to determine the scope of T03.01 through T03.03, i.e. all entities belonging to the accounting scope of consolidation of the untimate parent entity should be considered as intragroup.