QA2022-1 - New line r0210 in the T01 (LDR)

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents Intragroup-liabilities
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QA2022-1

Question


1) Could you please confirm that in this new line r0210, the SRB expect the banks to report the liabilities (that do not rank below ordinary unsecured liabilities as per art. 44(2)h) towards intragroup counterparties that are credit or financial institutions only and based in the EU as per article 1(1)b/c/d (referred to in 44(2)h) and not all the intragroup counterparties of the resolution group as per article 2(1)83b (i.e regardless of their being a credit/financial institution or not, and their country of incorporation) ? 2) Would it be possible to elaborate on how this new data will be analysed (resolvability, NCWOL assessment, etc...) ?


Response


The data to be reported in T01.00-r0210 can only be provided for credit or financial institutions, as reporting on other counterparty types is not allowed in the XBRL taxonomy. The data provided in this row item, alongside the granular details reported in the T03.01, will indeed facilitate the analysis of NCWOL, among other uses in resolution planning.