QA2025-54- Clarification regarding field c0140 Nature of the Liability
| Attribute | Detail |
|---|---|
| Unique Identifier | QA2025-54 |
| Document | MBDT Guidance |
| MBDT Guidance | B02.00 |
| Title | Clarification regarding field c0140 Nature of the Liability |
Question
With specific reference to the Italian jurisdiction, regarding the values presented in the field c0140 “nature of liability”, could you please provide some examples of what can be considered “LOAN” and what can be considered” Borrower Note Loan”?
Response
Please note that questions concerning country-specific matters should always be directed to the relevant IRT. However, to provide additional context regarding field c0140, we confirm that the Borrower Note Loan option may not be applicable/used in all EU jurisdictions. Furthermore, by way of example, Loan could include syndicated loans or (subordinated) intragroup loans that do not fall under other available options like Certificate of Deposit / Commercial paper , Cash account/saving account or Term deposit .