QA2023-53 - Scope of LDR T03.02

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Feb 01, 2024
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QA2023-53

Question


The header of LDR T03.03 states 'Intragroup Guarantees - Provided', while the guidance states that all types of financial guarantees, either general or specific, should be included. The answer to QA2017-68 mentions that 'loan commitments' should also be included. Could you please clarify the scope of T03.03? Should it align with FINREP F09.01? The same question for T03.02 (Intragroup guarantees - received). Should the scope of T03.03 align with FINREP F09.02 (Loan commitments, financial guarantees and other commitments received)?


Response


T03.02 and T03.03 concerns only the guarantees. These do not include loan commitments. FINREP F09.01 and FINREP F09.02 do not align with T03.02 and T03.03. More precisely, F09.01 and F09.02 have a broader scope than T03.02 and T03.03. FINREP F09.01 does align with row r0700 of T01.00. QA2017-68 does not apply as the LDR guidance has been updated since.