Question ID: 3235
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.06.02, S.11.01
Status: Final
Date of submission: 31 Jan 2025
Question
We have a question regarding NACE-Code "Other". With the taxonomy 2.8.2, the NACE code-list in XBRL data dictionary has been expanded to option “Other”. Based on the current “Know Issues” (provided with taxonomy 2.8.2) in our understanding, the NACE “Other” is only applicable for the QRT S.37.02. Accordingly, the NACE “Other” should not be used for the QRT S.06.02, S.11.01 and S.37.01. Do you agree with this view?
Background of the question
Should NACE "Other" be assigned as well to QRT S.06.02, S.11.01 and S.37.01. Even though it does not make technical sense, is not part of the IGT and is also not supported by Eurostat.
EIOPA answer
EIOPA can confirm that 'other' option should not be used for S.06.02 and S.11.01. Due to the fact that all NACE reporting in the taxonomy uses single list, it was not feasible to split this for S.37. Please note that the reporting entities should take into account also the instructions when preparing the reports.