QA2020-74 - T09.01 - Detailed Data

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Reporting-scope-and-process
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QA2020-74

Question


We can't imagine a case, when this colums should be filled because all the data should be grouped. Could you confirm this?


Response


As stated by the Guidance, the other non-financial liabilities (not included in other tabs, excluding intragroup) should be grouped by type of Non Financial Liabilities (c0080): - Provisions. Funds for general banking risks; - Provisions. Employee benefits. Pension and other post-employment defined benefit obligations; - Provisions. Employee benefits. Other than pension and other post-employment defined benefit obligations; - Provisions. Restructuring; - Provisions. Pending legal issues and tax litigation; - Provisions. Off-balance sheet exposures subject to credit risk; - Provisions. Other than Employee benefits, Restructuring, Pending legal issues and tax litigation,; - Off-balance sheet exposures subject to credit risk; - Tax liabilities; - Deferred income; - Liabilities other than financial liabilities, provisions, tax liabilities, deferred income. and by "insolvency ranking". However, those liabilities might have different currencies or be linked to different contracts (e.g. deferred income), or even have different dates of maturity (e.g. tax liabilities). Therefore, the institution should strive, when relevant, to report these liabilities as accurately as possible and to the possible extent.