Question ID: 1339
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.06.02
Status: Final
Date of submission: 15 Sep 2017
Question
Would it be possible to add clarification in the S.06.02.C390 instructions to confirm the undestanding that for CIC categories 5 and 6 the expected maturity date is rather to be used than legal maturity date unless capital has not been repaid before the expected maturity date?
Also, the question is where a tranche only, within a structured product, is held, the maturity date of the tranche is to be reported, rather than the maturity of the structured product as a whole?
EIOPA answer
The maturity date to be reported in S.06.02.C0390 should be the legal maturity date. Please note that this item should have the same meaning for all types of assets reported.
If the undertaking only holds a specific tranche of a larger structure then it is a separate asset for reporting purposes (it has a specific ISIN) so it should be the legal maturity of that issue, i.e. of that tranche.