Question ID: 1062
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 27 Apr 2017
Question
I was wondering if you could provide me with your opinion:
1) Regarding typical loans (CIC 81):
- I fill outstanding nominal value in C0140
- Do I also fill C0380 for such asset?
2) Are loans considered as "interest bearing securities" and therefore C0190 should be filled for them?
EIOPA answer
Yes, C0140 and C0380 should be filled for typical loans.
If loans accrue interest over the pre-determined loan period then C0180 should be also filled in.