Question ID: 2807
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.36.02
Status: Final
Date of submission: 28 Sep 2023
Question
We have the following two questions regarding QRT S.36.02, Tax 2.8.0: General Comments: We are wondering to which Annex the following passage (ITS_reporting_AnnexII_soloinstructions_S.26.02_to_S.36.05_reviewed 20220615.docx) refers to: S.36.02, General comments: … “- Contracts of a nature similar to those in points 1(a) to (e) and 2(a) to (d) of this Annex concerning other reference items or indices.” NC0110 (Type of instrument): What is the difference between the following two closed list items "4 - Derivatives - others" and "8 - Others". Can you please give us examples?
EIOPA answer
This category is to be used for residual instruments that are not pure derivates or guarantees but in scope of template such as repurchase agreements.