QA2017-55 - Intragroup T01.00 - T03.03

Question

How do we report a loan provided by entity A to a subsidiary B, guaranteed by another group entity C?

Response

Entity A will not report any liability as the loan is accounted for on its asset side. A will however be the beneficiary of the guarantee by C and shall report this guarantee in T03.02. Subsidiary B will report the loan as a liability in T01.00 and T03.01. Entity C shall report the guarantee it provided to A on its loan to C under T03.03. All this subject to reporting requirements of each entity of course.

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