Question ID: 2182
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Disclosure Templates
Article: N/A
Template: S.06.02
Status: Revised
Date of submission: 24 Aug 2020
Question
Do you expect pending payable or receivable amount in the S.06.02 report? For example buy/ sell securities/ dividend transaction or charges, which the amount is pending on report date. If this should be reported in S.06.02, could we report this pending amount as one total amount CIC XT79?
Background of the question
We provide Solvency II report to our client (Insurance)
EIOPA answer
Yes, it needs to be reported in S.06.02 if it reflects a positive value. Please see Q&A 1904 on the CIC categorisation. Given the information provided, the classification with the CIC Code XT79 seems correct. In this case it needs to be reported in the balance sheet as “Any other assets, not elsewhere shown” (R0420).
Cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080, and C0090; g) Transferable deposits (cash equivalents) and other deposits with maturity of less than one year shall be reported in one row per pair of bank and currency, for each combination of items C0060, C0070, C0080, C0090 and C0290.