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.