Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	LDR-–-Reconciliation-of-granular-and-aggregate-reports
Taxonomy	-
Unique Identifier	QA2020-46

Question

Could you please tell us how should we report the prudential treatments in the T04? Should we decrease the amount in the c0110 Outstanding Princpal Amount or c0320 Amount Included in Own Funds, taking into account phase-out as applicable ? Anyway, what are the validation rules between T01 and T04 for the Own Funds ? S

Response

No, in T04.00, while c0110 should reflect the outstanding principal amount of the instruments, c0320 should reflect the amount of these instruments that is considered as qualifying for own funds (i.e. considering any phasing-out or deductions). Therefore, rows r0511, r0521 and r0531 of T01.00 are reconciled with the amounts reported in c0320 of T04.00. Any remaining amount not qualifying as own funds shall be included in r370 of T01.00 as per the guidance for this item (page 30 of the guidance). The amounts reported in rows r0510, r0520 and r0530 of T01.00 are not reconciled with other information provided in the LDR, but instead with the information reported in COREP, as mentioned in the LDR guidance.

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