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QA2023-30 - Reconciliation r0210

QA2023-30 - Reconciliation r0210

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
Guidance Documents LDR-–-Reconciliation-of-granular-and-aggregate-reports
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QA2023-30

Question


--Given the answer #11 to reconcile the figure of r0210 with T03.01 i.e.: "Proposed Solution In tab T03.01: 1. Filter for c0057 = TRUE (intra-resolution group entities) As per the 2023 LDR Guidance, ""true"" should be reported only for institutions and the entities listed in BRRD art. 1(1)(b)-(d), that are part of the resolution group as per BRRD-Article 2/1/83b. 2. Detect the insolvency ranking (c0030): the rule must consider the amounts reported in c0080+c0090 only if they rank above or equal the ordinary unsecured layer and they are not assigned in c0020 to categories which are “mandatory exclusions” (r0110-r0200) 3. Such amounts are expected to reconcile in T01.00 with the amount reported in r0210" --and given that the definition of r0210 is "(...) When the reporting entity is not identified as resolution entity itself, it should report in only those liabilities falling under Article 44(2)(h) BRRD that are held by its subsidiaries that are also not resolution entities but are part of the same resolution group as the reporting entity." => We would like to have your confirmation that the SRB is OK with the fact that consequently, the resolution entity will receive the flag "false" in the column c057 (corresponding to "Is Lending entity included in the Resolution Group of Reporting Entity?") in the case where for instance a subisidiary would report an intragroup deposit from its parent company (which is the resolution entity).


Response


The SRB asks reporting entities to report in line with the Guidance provided on the website, and supported by specific feedback provided in the public QnA.