Question ID: 1078
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: SR.02.01
Status: Final
Date of submission: 29 Apr 2017
Question
As part of the balance sheet for RFF SR.02.01 it has been clarified that the remaining part = Total - Material RFFs - MAP. But the XBRL taxonomy PU_30 has got only two values "Material Ring Fenced Funds" and "Remaining part [other than MAPs and material RFFs]" and no value to refer to the MAPs. Is this a gap or EIOPA purposefully wanted not to differentiate between a material RFF and MAP?
EIOPA answer
We confirm that ‘remaining part = Total - Material RFFs – MAP’ and this logic is provided in set of subdomains reflecting composition of Total/NA in the DPM, for instance PU_36.
However in case of SR.02.01 Matching Adjustment Portfolios can't be selected so the list of available options is limited and defined in PU_30 to reflect the fact that the SR.02.01 is not due for MAPs according to the ITS. In PU_30 there is no Total/NA nor information about arithmetical relation between domain members so it is fully in line with provided clarification (it is just subset of options).