The question arose, how to declare the money given by the Estonian subsidiary to the group account of the parent company in Sweden (so-called group cash pool) on TSD INF 14?
The question arose, how to declare the money given by the Estonian subsidiary to the group account of the parent company in Sweden (so-called group cash pool) on TSD INF 14?
The subsidiary's money in the group account (a claim against the group's parent company) changes daily.
Question:
1. Since INF 14 is submitted quarterly, is it correct for the lender to declare the net change in the money in the group account during the quarter? (For example: at the end of the previous quarter, the money in the group account was 25,000 euros, at the end of the reporting quarter, it was 20,000 euros, so the loan repayment during the reporting quarter was 5,000 euros.