QA2022-41 - Reporting granular data for T01.00-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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QA2022-41

Question


We have a technical question regarding the new row r0210 on T01.00 and the reference to be included for the granular data in T03.01 (column c0020) for the intragroup liabilities reported in r0210. We understand from the LDR Guidance that we can use only the existing XBRL values and row references for the granular data on T03.01, c0020 (and thus excluding r0210). We just wanted to ask your advice, (in the lack of an XBRL value for r0210) is there a more specific guidance or preference on which would be the best placed value to be used in T03.01, c0020 as reference to the intragroup liabilities reported in row r0210? Would it be an option to leave the reference in T03.01, c0020 blank for the intragroup liabilities reported in row r0210? (we also acknowledge that the severity of the validation rule “e7484_e” that checks for the existence of values on T03.01, including c0020, is currently set to “Error”).


Response


Banks are indeed expected to report values in T01.00-r0210 as this is part of the reporting requirements to the EBA. Concerning the reporting of the corresponding granular details for this row item in T03.01, given the severity of the validation rule e7484_e for T03.01 c0020, the bank is expected to provide a value or risk the file being rejected by the SRB portal. To do so, the bank needs to choose from the list of available values in T03.01 c0020, which excludes a reference to T01.00-r0210. In the absence of an xBRL value to T01.00-r0210, we ask banks to report the underlying nature of the intragroup liability being reported (e.g. r0310 Deposits, not covered but preferential , r0350 Structured notes, etc). In doing so the bank will not be able to reconcile the values reported in T01.00-r0210 with the granular details provided in T03.01-c0020. However, this reconciliation (sanity check) is still possible as T03.01-c0057 identifies those granular data for which the lending entity is included in the Resolution Group of the reporting entity, which would correspond to the balances reported in T01.00-r0210.