QA2024-14 - T12

Question

Could you precise the meaning of the consolidation financial statements? Is it on the sub group level, consolidated group level or group of resolution level? Should we report intra group counterparties in the T12 tab?

Response

According to the SRB Guidance: "Off-balance sheet items for which the counterparty is an entity included in the consolidated financial statements shall not be reported." As such external counterparties should be reported.

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