Question ID: 1477
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 20 Feb 2018
Question
What should be filled in rows R0410-R0412 when the under-taking doesn’t have infrastructure investments? Can the un-dertaking omit a split and only present values in row R0410?
In LOG it is stated that „This value shall be reported only where the split between R0411 and R0412 could be derived from the method used for the calculation. When the split is not possible only R0410 should be filled in.” Some undertakings, although they do not have infrastructure investments, but taking into account that their systems (if they have infrastructure investments) doesn't allow for splitting values, do not fill in values in R0411-R0412.
On the other hand, the split, in case of no infrastructure investments, seems to be obvious.
EIOPA answer
When undertakings have systems in place that do not allow splitting values in cases of infrastructure investments then only R0410 should be reported. The same principle should be followed even if they don’t have infrastructure investments but the split would be apparent.