The LOG guidance (in the draft business package supporting SII taxonomy 2.8.0) for the new fields S.06.02 C0296 and C0297 states for both these new fields: "This item is only applicable to CIC category 9 - Property". We believe though that CIC95 (PPE) should be excluded? As CIC95 are required to be reported aggregated in a single line we don't think C0296 and C0297 could be properly filled out (and the field should be left empty) for CIC95 but welcome clarification on that.