Question ID: 1444
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35, 164
Template: S.26.01
Status: Final
Date of submission: 26 Apr 2018
Question
A new equity shock category has been added to the standard formula (qualifying infrastructure corporate equities) on June 2017: SCR_quinfc (Delegated Regulation article 164b and 168).
In S.26.01 in XBRL taxonomy 2.1.0 and 2.2.0 there is however no separate row for this sub-risk category. Does this mean that it should be reported in R0290 together with the other qualifying infrastructure category or will the taxonomy be altered?
We would also like to ask the same question for qualifying infrastructure corporate bonds.
EIOPA answer
The referred amendment will be introduced only in the Taxonomy version 2.3.0, following the proposal to amend ITS on Reporting as published in
https://eiopa.europa.eu/Pages/Consultations/consultation-linked-to-corrections-and-amendments-of-the-implementing-technical-standards-on-reporting-and-disclosure.aspx
For the reporting of Q4-2017 information the amounts should be reported together with the other infrastructure investments, i.e. for equity in R0290 and for Bonds and loans in R0411 if available or in R0410.