Question ID: 194
Regulation Reference: Guidelines on submission of information to NCAs (Preparatory phase)
Article: 35
Template: S.06.02
Status: Final
Date of submission: 29 Oct 2015
Question
For the cash collateral (given and received) how should be reported in S.06.02 (Assets-D1) ? Under the same entry "Collateral Pledge" (CP) or should be a separate treatment ?
EIOPA answer
This answer is also relevant for the future Solvency II (not only prep. phase).
The instruction of C0100 (A6 in prep. phase) of template S.06.02 reads: “Identify assets kept in the undertaking’s balance-sheet that are pledged as collateral. For partially pledged assets two lines for each asset shall be reported, one for the pledged amount and another for the remaining part.”
This means that cash shall be reported in different rows to identify the part of cash collateral given. Regarding the cash collateral received, there is no need to differentiate from regular cash. Please note that cash collateral given is only reported in template S.06.02 if it remains in the balance-sheet. If not, it shall be reported in template S.11.01.