QA2020-134 - T03.01

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
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QA2020-134

Question


In the guidance, for T03.01 c0055, it is written : This field indicates the relationship of the lending entity to the reporting entity. Can you confirm the meaning of this instruction ? Because it looks misleading for us. If the reporting entity is A and the lending entity is B, should we report the relationship that entity B has with entity A ? Or we think that we should report the relationship of entity A with entity B.


Response


T03.01 is collecting information regarding intra-group funding provided by group entities to the reporting entity. C0055 “Relationship with lending entity” specifies/explains the position of the lending entity to the reporting entity In the example on page 39, the case of a subsidiary proving funding to the reporting entity is provided. Therefore, cell c0055 indicates “subsidiary” (as the lending entity is a subsidiary of the reporting entity) If we look at the example you mention in your question, you have to report the situation of lending entity B towards the reporting entity A