Question ID: 1676
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.09.01
Status: Final
Date of submission: 06 Sep 2018
Question
Our understanding of the instruction for C0080 Interest in S.09.01 is that amortization is not to part of it.
This means for example that a zero-bonds have no interest in the meaning of S.09.01.
That would make sense, since the variation of the fair-value of a zero-bonds includes the interest in the financial statements as amortization but is shown as the change of the fair-value in C0100 Net gains and losses or C0110 Unrealised gains and losses.
EIOPA answer
EIOPA confirms that C0080 Interest in S.09.01 doesn't include the amortization. C0080 includes the amount of interest earned, i.e. interest received less accrued interest at the start of the period plus accrued interest at the end of the reporting period. Please see also Q&A 1475.