Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Derivatives
Taxonomy	-
Unique Identifier	QA2020-133

Question

For the purposes of LDR reporting as of December 2019, 31st, should we calculate Total Liabilities and Own Funds (TLOF) using row 334 or row 330 “Balance sheet liabilities arising from derivatives”should be used?

Response

Following the LDR Guidance, row r0600 ("TOTAL LIABILITIES AND OWN FUNDS INCLUDING DERIVATIVE LIABILITIES") should equal the sum of all the liabilities reported in T01.00, increased by the amount of regulatory own funds. With respect to derivatives, the value to be used shall be line r0334 ‘Sum of net liability positions taking into account prudential netting rules'.

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