Question ID: 1385
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Reporting Templates
Article: 35 of SII Directive
Template: S.03.01
Status: Final
Date of submission: 07 Mar 2018
Question
Could you please clarify your answer to the Question 934 from 27 Jan 2017? In the answer you said “Template S.11.01 includes the off-balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking and this amounts should in fact be also reported in S.03.01 in C0020/R0100 to R0130.”
S.03.01 also contains off-balance collaterals held shown in C0020/R0100 to R0130. Do they also cover balance sheet assets? Should the total value in S.03.01 (C0020/R0200) be equal to total amount in S.11.01 (C0120)? If not, is it possible to cross-validate S.03.01 and S.11.01 and how?
EIOPA answer
In template S.11.01 a list of off–balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking should be reported. It is expected that this list reflects the amounts reported in S.03.01.R0100 to R0130 and reported in total in R0200. A validation between the two templates does not exist but could be considered in the future.