QA2017-105 - Deposits T01.00

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Feb 01, 2024
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QA2017-105

Question


Concerning deposits: What is the difference between "carrying amount" and "outstanding amount"? Is it the accrued interests?


Response


In general, the difference between carrying and outstanding amount is that the first relates to the accounting value on the balance sheet, while the latter relates to the actual value that can be claimed in insolvency proceedings. Thus, the difference will primarily depend on the accounting treatment.