Question
We want to confirm how liabilities have to be reported on column 0056 of Z11.00 ? It is indicated in "Annex II: Instructions": Type of Liability For liabilities which are reported under Z02.00-c0020-Row as “r0210 - Liabilities towards other entities of the resolution group”, indicate the type of liability as it would have been reported in Z02.00, had the liability not been considered as excluded. We would like to know if operations that are not subject to reclassification in line 0210 of Z02.00 will have to be reported ? Indeed, following the final taxonomy, we note that control e7484 from the validation rules indicates that column C0056 "type of liability" must not be null: In Z 11.00, no empty value in columns (c0020, c0021, c0030, c0040, c0045, c0050, c0053, c0055, c0056, c0060, c0080, c0100, c0110, c0120, c0130, c0150) Furthermore, we note that the list of accepted values for column C0056 is extended to all liabilities in Z02 and not just to liabilities reclassified in line 210.
Background on the question
We want to confirm how liabilities have to be reported on column 0056 of Z11.00 ?
Answer
In Z11.00, c0056 should only be filled in if in c0020 the field “Liabilities towards other entities of the resolution group” is provided. In line with the reporting instructions, the data point in Z11.00, column c0056 (“Type of liability”) may be left empty where the liability concerned is not subject to aggregation under Z02.00, row r0210 (“Liabilities towards other entities of the resolution group”). In this respect, it should be noted that validation rule e7484_e, which requires non-empty values in column c0056, has a severity level of “warning”. This allows institutions to submit the report even if the field is left empty, enabling the assessment of whether the reporting conditions are appropriately met.