QA2020-34 - r0200 DGS Liabilities Financial or not

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents DGS-Liabilities
Taxonomy -
Unique Identifier

QA2020-34

Question


Should we consider "r0200 DGS liabilities" as Financial or Non Financial Liabilities?


Response


The "r0200 DGS liabilities" should be classified as financial liabilities if the amount of the liability is known at the reporting date. Otherwise it should be reported as a non-financial liability (in line with the disclosure of provisions).