Question ID: 1908
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: 17 Jul 2019
Question
We have question regarding S.09.01 column C0080 Interest
If we have to report an asset in S.09.01 with CIC 1-2-5-6-7-8 that have no interest payment (for example a zero coupon bond) an no accrued interest, should we have to report a value 0,00 in column C0080 or is it possible to let the column blank in this case?
EIOPA answer
EIOPA confirms that in case of an asset with no interest payment and no accrued interest C0080 in S.09.01 can be left blank or reported as 0.