QA2017-76 - Guidance T01.00

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Feb 01, 2024
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QA2017-76

Question


Please indicate what is the difference between the carrying amount(c121) and outstanding amounts (c122) for own funds rows (i.e. rows 510-531)?


Response


For rows r510, r520 and r530, only the outstanding amount should be reported, which corresponds to the prudential amount of own funds. The carrying and outstanding amount for remaining lines r511, r512, r521 and r531 allow to make a distinction between the accounting value of an instrument and its outstanding value, i.e. the potential claim the counterparty would be able to file in insolvency proceedings. For example shares have a carrying amount reflecting a certain value, excluding reserves. The outstanding amount should incorporate these reserves, as shareholders would have a residual claim on those.