QA2022-33 - Reporting of intra resolution group derivatives

Owned by SRB Services
Feb 01, 2024
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Resolution Reporting Subject Matter Guidance
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QA2022-33

Question


With regards to the reporting of itra-resolution group liabilities in T01.00 in the LDR, we would ask for clarification if these laibilities should be reported in row "r0210" or rows "r0330 - r0334".


Response


We agree with the client suggested answer. Provided these derivative liabilities fulfill the criteria set-out in Art. 44 (2) (h) BRRD to be excluded from bail-in, those items would meet the criteria to be reported in line “r0210”.