QA2020-214 - T01.00 Carrying Amount r034x

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Feb 01, 2024
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QA2020-214

Question


What should we report on T01.00 row r034x regarding carrying amount. 0? Same amount as Outstanding? The prorated amount of r0340 on regard of respective instruments of r0120? The reconciliation of amounts is always carried out regardless of the chosen path. A prorated amount will be complicated to report and we don't see the benefit of it.


Response


The correct amount to report is the prorated amount, and in case the calculations for getting that amount were complicated and costly, the outstanding amount, not zero, could be used as a proxy.