QA2017-80 - Guidance T03.02 / T03.03

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Feb 01, 2024
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QA2017-80

Question


What is meant by intra group guarantees meaning what is intra group entities for those two pages?. And how consolidation shall be understood, meaning that in case guarantee is provided by one group entity to another one, then from consolidation perspective we don ‘t have liability


Response


As explained in the guidance, the current report is based on prudential consolidation, which covers only partially the accounting consolidation in most cases. To capture the consolidated entities in accounting that are not prudentially consolidated, the intragroup tabs shall be filled in based on the accounting scope of consolidation.