Question ID: 1807
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.02.01
Status: Final
Date of submission: 04 Apr 2019
Question
We have a questions with regards to S.09.01. Should this QRT include for the asset category property (C0040) both positions from the Balance Sheet "Property, plant & equipment held for own use" (S.02.01 R0060) and "Property (other than for own use)", (S.02.01. R0080) or only Property (other than for own use)?
EIOPA answer
The QRT S.09.01. should include information for all the subcategories of the asset category property defined in Annex IV.
Hence, for both positions from the Balance Sheet "Property, plant & equipment held for own use" (S.02.01 R0060) and "Property (other than for own use)", (S.02.01. R0080).
In practice, there will be no rent for "Property, plant & equipment held for own use" but there can be net gain and losses or unrealised gain and losses.