QA2020-138 - Intragroup transactions: identification of perimeter

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Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Intragroup-liabilities
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Unique Identifier

QA2020-138

Question


Should be considered as intragroup also transactions towards entities that result consolidated under Equity method ? If confirmed, in T01.00,  column c013X: on solo level reporting: should be reported all transactions towards entities belonging to accounting or prudential consolidation perimeter, regardless of the consolidation method used (Full consolidation or  Equity method); on group level reporting:  should be reported  only transactions towards entities outside the prudential consolidation perimeter but included in the accounting consolidation perimeter, regardless of the consolidation method used (Full consolidation or Equity method).


Response


To the extent that the counterparty is included in the consolidated perimeter, regardless of the method of consolidation, we include transactions with said counterparty in T03.00.