Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	LDR-–-Reconciliation-of-granular-and-aggregate-reports
Taxonomy	-
Unique Identifier	QA2020-92

Question

Is it correct to include in this tab (T09.00) the following categories that are reported in tab T01: 1. Tax and social security authorities liabilities, if preferred (r0190) and non-financial liabilities (r0390) 2. Regarding c0110 – Date of recognition: could you please specify the information requested in this field? Is there any reference in FINREP or any other reporting? 3. Fields where no data is available: what are the instructions for empty columns (like ‘counterparty identifier’ or ‘maturity date’ when not applicable) : is there any ‘by default’ input (empty, zero; NA) ?

Response

1. As mentioned in the guidance, it should be included in T09.00 only non-financial liabilities (if not intragroup and not included in other tabs), so, for instance, any non-financial tax liabilities (included in r0190) should be reported in T09.00 2. T09.00, c0110 should mention the date of recognition in the bank's financial accounts of the related non-financial liability, that is the moment of the record in banks' accounting books. 3. Please refer to the XBRL taxonomy, as different fields might have different requirements (mandatory vs non-mandatory fields).

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