Question ID: 323
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.08.01
Status: Final
Date of submission: 06 Nov 2015
Question
La transparisation est elle demandée pour le template S.08.01 pour l'exercice du 3 juin ?
Where can i find information about the "Look through" for the S.08.01 ? Is it requested ?
EIOPA answer
The look-through approach is only applicable for the collective investments undertakings. The collective investment undertakings reported in Template S.06.02 will have to be looked-through I template S.06.03, with some exemptions.
However template S.06.03 is not applicable in the preparatory phase.
Look-through is not applicable in template S.08.01 but on the table Information on positions held, each derivative shall be reported separately in as many lines as needed in order to properly fill in all items requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.