QA2020-149 - T06.01- T09

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Deferred-Tax-liabilities
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QA2020-149

Question


In the guidance, for the T06.00 tab, you say that "Where liabilities such as employees’ are concerned, these should be grouped by type and insolvency ranking". Could you confirm if the employees must be reported in the T06.00 ?


Response


T06.01 includes the liabilities having a financial nature, which are not to be recorded in the previous sheets (“Other Financial Liabilities”). T09.00 includes the liabilities without a financial nature, which are not to be recorded in the previous sheets (“Other Non-Financial Liabilities”). T09.00 should include also the “Tax and social security authority liabilities, if preferred” (r0190). The “Employee liabilities” (r0170) must be reported in T06.01 as they are financial liabilities.