Atribute	Detail
Resolution Reporting Subject Matter	Guidance
Guidance Documents	-
Taxonomy	-
Unique Identifier	QA2021-49

Question

In LDR T09.00 the Guideline allow to consider all “Other Non Financial Liabilities (not inculded in other tabs and exluding intragroup)”. In line with the definition reported in the Guideline, it's possible to consider in this Template also the liabilities reported below? • T01.00 "r180_Critical services liabilities" • T01.00 "r400_Residual liabilities" when these are considered non-financial

Response

T06.01 includes the liabilities having a financial nature, which are not to be recorded in the previous sheets (“Other Financial Liabilities”). T09.00 includes the liabilities without a financial nature, which are not to be recorded in the previous sheets (“Other Non-Financial Liabilities”). Therefore, liabilities in r180 and and r400 of T01.00 need to be allocated in the appropriate tab. In the particular case of liabilities to critical service providers, these are financial liabilities (i.e. assuming their amount, counterparty and due date are known at the time of reporting) and should therefore be reported in T06.01 rather than T09.00.

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