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European Insurance and Occupational Pensions Authority

2076

Q&A

Question ID: 2076

Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities

Topic: Reporting Templates

Article: 35

Template: S.06.02

Status: Final

Date of submission: 25 Nov 2019

Question

Referring to EIOPA Q&A 1946 negative amount (CIC 7 not allowed (BV989). If there is no case of an offset in the balance sheet and the legal right of offset and demonstrable intention to settle net exist. In which report do you expect the negative amount (CIC 7) will be reported. Which item?

EIOPA answer

The same criteria should apply as those for template S.02.01 R0410. Other investments with CIC ##7# and negative amounts should not be included in the list of assets.