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QA2020-181 - employee and tax liabilities

QA2020-181 - employee and tax liabilities

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents Deferred-Tax-liabilities
Taxonomy -
Unique Identifier

QA2020-181

Question


Is it correct that rows 170 and 190 (employee and tax liabilities) have to be reported in the sheet T06.00 (other liabilities)? We put the detailed info related to these 2 rows first in the sheet T09, but this caused an error, and after transferring the info related to these 2 rows 0170 and 0190 to the sheet T06, the error disappeared.


Response


T06.01 includes the liabilities having a financial nature, which are not to be recorded in the previous sheets (“Other Financial Liabilities”). T06.01 should include also the “Employee liabilities” (r0170). 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).