Question ID: 1952
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: 12 Jul 2019
Question
Could you please clarify which position of template S.02.01 is relevant to presentation leasing liabilities (R0840 - Payables (trade, not insurance) or R0880 - Any other liabilities, not elsewhere shown)?
EIOPA answer
Liabilities from leases as defined in IFRS 16 are financial liabilities, so they are to be reported in rows R0800 o R0810 depending on whether the counterparty is a credit institution.