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QA2023-25 - Derivative liabilities

QA2023-25 - Derivative liabilities

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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QA2023-25

Question


The LDR includes derivatives in granular tab T07.00 to the extent that they are part of the balance sheet. However, this granular tab does not allow for a reconciliation with the part of T01.00 that is included in TLOF (r0334). Is our understanding correct that there is generally no practical possibility to reconcile the values in the overview sheet with the granular tabs? If not, can they be included in a future LDR update?


Response


Indeed the reconciliation of T01.00-r0334 with T07.00 is not possible, and would only be possible following a change to the values reported in T07.00, which is not currently under discussion.