Question ID: 2055
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Reporting Templates
Article: 35, 105
Template: S.06.02
Status: Final
Date of submission: 11 Nov 2019
Question
When the same unrated asset is held in both a unit-linked portfolio and in a non-unit-linked portfolio, and article 105a is used for the non-unit-linked portfolio (but not in the unit-linked portfolio, as there is no risk assigned to this), what should be reported in C0340 (which is by definition assigned to both assets)?
EIOPA answer
In the case described, 3a should be reported, even if for the unit-linked business the rating is not relevant. Option 3a still implies that there is no rating available, since it is one of the requirements of article 105a of the Delegated Regulation 2015/35.