Following the introduction of the new taxonomy 2.4 (which will be applicable from Q4 2019), we will contact you about QRT S.06.02.

Indeed, it is from now on requested to indicate in this QRT (C0310), for each line of assets of categories 3 and 4, whether they are participations in a CIU or not, within the meaning of paragraph 4 Article 84 of Delegated Regulation 2015/35 (as amended by the Delegated Regulation 2019/981 of March 9, 2019), using the following choice of answers:

1 – Not a participation

2 – Is a participation other than a Collective Investment Undertaking or investments packaged as funds, which do not meet the three conditions of the paragraph 4 of the Article 84 of the Delegated Regulation (EU) 2015/35

3 – Is a participation in a Collective Investment Undertaking or investments packaged as funds, which meets the three conditions of the paragraph 4 of the Article 84 of the Delegated Regulation (EU) 2015/35

We would like to know if our interpretation is correct since it seems to us that this information was already available in the QRT as it was under the taxonomy 2.3. Indeed, if one refers to the data of columns C0290 (CIC) and C0310, it is already possible to determine by crossing these two information if it is a participation in a CIU.

Thus, we wonder about our potential misunderstanding of the new choices 2 and 3 of the C0310 fields.

Could you please confirm our understanding or, failing that, specify the understanding we need to have?