• Template S.02.01 – R0060
The Item in English comprises “Property, Plant & Equipment held for own use” whereas in German the word “Vorräte” (inventories in English) is added to the item label “Immobilien, Sachanlagen und Vorräte für den Eigenbedarf”. In my opinion, the word “Vorräte” should be deleted from the item label as inventories are not part of the English item label. Furthermore, a replacement is not necessary as e.g. in Annex VI for CIC 95 the English “Plant and equipment (for own use)” is translated as “Sachanlagen (zur Eigennutzung)”.

Therefore, the correct label should be “Immobilien und Sachanlagen für den Eigenbedarf“.
Regarding the reporting of inventories in S.02.01., they should be reported in R0240 - Any other assets, not elsewhere shown.

• Annex IV - Asset categories and Annex VI - Definitions of the CIC Table; Anhang IV – Vermögenswertkategorien und Anhang VI - Definitionen zur CIC-Tabelle
The definition for CIC 9 has a translation mistake as well: In the German label
„Immobilien
Gebäude, Grundstücke und andere Bauten und Anlagen (unbewegliches Sachgut)“ the expression in brackets is at the wrong place. Furthermore, the word „Anlagen“ should be translated with „Sachanlagen“ (see above); This would also allow to have a clear distinction to CIC 0 – Other Investments (CIC 0 - Sonstige Anlagen).

It should be instead„Immobilien Gebäude, Grundstücke und andere Bauten (unbewegliches Sachgut) und Sachanlagen“ to match the English label “Property, Buildings, land, other constructions that are immovable and equipment”.