Question ID: 3154
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Article: Annex II(S.06.02 – List of assets)
Template: S.06.02
Status: Final
Date of submission: 19 Sep 2024
Question
In Annex II of Regulation 2023/984 additional columns are introduced to QRT S.06.02. Especially columns "Code of custodian" (C0121) and "Type of code of custodian" (C0122). These columns seem to be merged into one column in template "EIOPA_SolvencyII_DPM_Annotated_Templates_2.8.0.xlsx" (i.e. sheet "S.06.02.01", column "Custodian code and Type of code"). All information concerning the metric of content given in the corresponding dictionary seem to consider a merged column, too. Our question is: What format does EIOPA expect when a S.06.02. is provided? A version similar to the template mentioned with one column containing "Custodian code and Type of code" or a version similar to Annex II of Regulation 2023/984 with two separate columns containing "Code of custodian" (C0121) and "Type of code of custodian" (C0122)?
EIOPA answer
As the annotated template is submerged in a XBRL type of metric and all specifications of column "Custodian code and Type of code" are consistent, the columns "Code of custodian" (C0121) and "Type of code of custodian" (C0122) of Regulation 2023/984 can be considered as one combined column. Please note that merged code and type of code columns are also present in other tables in the model. This is described in more detail in EIOPA DPM Documentation, section V.1.2 Using URIs, being combination of “code" and “type of code".
The provided format of S.06.02 shall contain only one column "Custodian code and Type of code". Information regarding expected format for entity identifiers used in the model can be found in EIOPA XBRL Filing Rules, section V.1LEI and other entity codes. In the provided example the code pattern is as follows LEI/{LEI CODE}.