Question ID: 1059
Regulation Reference: Guidelines on reporting and public disclosure
Article: 35
Template: S.06.02
Status: Final
Date of submission: 31 Mar 2017
Question
Question related to AS-D1 S06.02 - Loans & mortgages to individuals (for example: Loans on policies):
Context:
- ECB LOG S06.02: the QRT should report the” Issuer Sector according to ESA 2010” for Loans & mortgages to individuals. Here the log: If {c0290} like '##8#' or (({c0040} not like 'ISIN/.*' and {c0040} not like 'CAU/ISIN/.*') and ({c0290} like '##1#' or {c0290} like '##2#' or {c0290} like '##3#' or {c0290} like '##5#' or {c0290} like '##6#')) then {ec0231} <> empty
- ACPR/EIOPA (code NACE), lOG S06.02 :This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to mortgage and loans to natural persons.
Question:
- The log of ECB is more strict than EIOPA, could you please confirm us the log of ECB ?
- If the log of ECB is OK, which issuer sector ESA should be reported for Loans & mortgages to individuals (line aggregated) ?
- Could you confirm us it’s normal that there are two presentations for this QRT (EIOPA and ECB)Question related to AS-D1 S06.02 - Loans & mortgages to individuals (for example: Loans on policies):
Context:
- ECB LOG S06.02: the QRT should report the” Issuer Sector according to ESA 2010” for Loans & mortgages to individuals. Here the log: If {c0290} like '##8#' or (({c0040} not like 'ISIN/.*' and {c0040} not like 'CAU/ISIN/.*') and ({c0290} like '##1#' or {c0290} like '##2#' or {c0290} like '##3#' or {c0290} like '##5#' or {c0290} like '##6#')) then {ec0231} <> empty
- ACPR/EIOPA (code NACE), lOG S06.02 :This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to mortgage and loans to natural persons.
Question:
- The log of ECB is more strict than EIOPA, could you please confirm us the log of ECB ?
- If the log of ECB is OK, which issuer sector ESA should be reported for Loans & mortgages to individuals (line aggregated) ?
- Could you confirm us it’s normal that there are two presentations for this QRT (EIOPA and ECB)
EIOPA answer
For the ECB reporting according to the instructions, Issuer Sector according to ESA 2010 should indeed be reported also for loans and mortgages to individuals, as they are reported with CIC category 8. It can be reported always with the option 11 – households and non-profit institutions serving households (ESA sector S.14 + ESA sector S.15).
There are two templates S.06.02 because the ECB requirements could not be fulfilled using uniqly the Solvency II reporting. In those cases the ECB add-ons were reflected in specific templates, e.g. E.03.01 or in adapted templates like SE.06.02 you refer to.