Question ID: 27
Regulation Reference: Guidelines on submission of information to NCAs (Preparatory phase)
Article: 35
Template: S.02.01
Status: Final
Date of submission: 14 Feb 2014
Question
QRT template S.06.02 List of assets
Does this include ALL assets except the Derivative assets on S.08.01?
Or is it only assets which have CIC codes?
Will the total of assets in S.06.01 PLUS the derivatives in S.08.01 EQUAL the assets in the Balance Sheet S.02.01?
EIOPA answer
The template S.06.02 should include line-by-line list of investments classifiable as asset categories 1 to 9 of Technical Annex IV - Complementary Identification Code Categories from the Guideline on Submission of information and the template S.08.01 should include a line-by-line list of derivatives classifiable as asset categories A to F of the same Annex.
The total of S.06.02 and S.08.01 will not equal the Assets column in the Balance Sheet as it should not reflect some assets categories, e.g. intangible assets, deferred tax assets among others. Some validations may however be performed between S.06.02/S.08.01 and the Balance-sheet (S.02.01).