Question ID: 2147
Regulation Reference: EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
Topic: Pensions Reporting
Article: NA
Status: Final
Date of submission: 07 May 2020
Question
1. There is no unique set / category of assets that are reported in the template PFE.06.02.30, the reporting is based on whether a code exists for a particular asset. Does this mean that if assets cannot be reported as they cannot be assigned a code according to Decision EIOPA-BoS / 118-14, or according to Technical instructions regarding reporting templates for Pension Funds (page 24), it is possible to report them in the balance sheet (in the template Balance sheet information PFE.02.01.30)? They are reported on the relevant line in the balance sheet and if assets cannot be classified, they should be included in line R0260 - Any other assets, not elsewhere shown? Could you confirm this procedure for us?
2. Does the procedure set out in point 1 also apply to derivatives? Which derivatives can be reported under the List of assets template in order to comply with the validation rules? This concerns derivatives such as FX swap, IRS, Forward.
3. Can Asset ID code "CAU / INST / code" be used for current and deposit accounts and FX swaps?
EIOPA answer
Q1: that is correct, unless the asset is an 'investment', so that it would need to be shown as 'other investment'.
Q2: Derivatives are separately reported in the balance sheet. EIOPA has developed a voluntary template for the reporting of derivatives.
Q3: no, that is not possible.