Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	Intragroup-liabilities
Taxonomy	-
Unique Identifier	QA2023-13

Question

In the 2023 LDR guidance, for the field c0057, there is a new legal reference: "art. 1(1)(b)-(d)". Should we consider to determine the intragroup counterparties : a. the accounting scope (as it was our understanding last year) ? or b. the resolution group (as the name of the cell seems to imply and what would be rather related to the prudential scope) ? Or c. a more restricted part of the resolution group with only the entities complying with art 1(1)(b)-(d) meaning: the financial institutions, the financial holding companies, etc…

Response

The LDR Guidance specifies that, for reporting template T 03.01: “[e]ntities to be considered as intragroup are those entities that - in line with the definition of column c013x of T01.00 - belong to the accounting scope of consolidation of the ultimate parent entity”. Moreover, “[l]iabilities issued to entities within the accounting scope of consolidation but outside the resolution group shall be reported in template T 03.01”. With specific reference to column c0057, the value shall be “true” if: (1) The entity belongs to the accounting scope of consolidation of the ultimate parent entity; and (2) The entity belongs to the resolution group of the reporting entity; and (3) The entity is listed in Art. 1(1)(b)-(d) BRRD.

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