Question ID: 2851
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.06.04
Status: Final
Date of submission: 31 Oct 2023
Question
S.06.04: Property, plant and equipment (PPE) should be included for the calculation of the KPI on physical risk. Does this include the PPE which is owned by the undertaking, as well as rented or leased PPE?
EIOPA answer
We confirm that the KPI would include rented or leased PPE (see also Q&A 2782).