QA2017-68 - Guidance T03.03

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Feb 01, 2024
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QA2017-68

Question


Does the perimeter of intragroup guarantees to be fed in template T03.03 “Intragroup guarantees - Provided” includes all off balance sheet exposure collected through LDR template at row 700 column 070 (and therefore balanced with this latter), or just a subset of it (i.e. only financial guarantees and not also loans and other commitments)? Does the same applies also to template T03.02 “Intragroup guarantees - Received”? When feeding the sub-consolidated reporting, what LEs shall be included in these templates? Only LEs pertaining to the sub-consolidation perimeter? Or also other LEs (i.e. LEs falling within the consolidation perimeter of the ultimate parent entity but outside the sub-consolidation perimeter for the reporting entity)?


Response


The table on intragroup guarantees that the entity provides (T03.03) should allow a full and exhaustive view on all guarantees, including for example loan commitments (as liquidity provision). The same holds true for the guarantees received (T03.02). For intragroup reporting, all LE within the accounting perimeter of consolidation of the ultimate parent entity shall be considered, regardless of sub-consolidation levels.