Question
Could you please clarify which position of template S.02.01 is relevant to presentation leasing liabilities (R0840 - Payables (trade, not insurance) or R0880 - Any other liabilities, not elsewhere shown)?
EIOPA answer
Liabilities from leases as defined in IFRS 16 are financial liabilities, so they are to be reported in rows R0800 o R0810 depending on whether the counterparty is a credit institution.