Question ID: 3438
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.08.01
Status: Rejected
Date of submission: 23 Oct 2025
Question
As a follow up to Q&A number 3429: For us it is clear that we shall always report derivatives which are still in place and were not closed during the reporting period. Our question was more specifically about swap inflow and outflow amounts to be reported in C0200 and S0210. To be more clear in the example: We have a swap in place since Q1 and are now reporting Q2 figures. In Q1, there was a swap outflow amount of 100. In Q2, there was another swap outflow amount of 200. The question is: What has to be reported in Q2 as swap outflow amount? Is it 300 (Q1 + Q2) or only 200 (Q2 standalone)?
EIOPA answer
The question has been rejected as the issue it deals with is already clarified in the instructions of Cell C0200 for S.08.01 in the Commission Implementing Regulation (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision.
EIOPA confirms that under C0200 in S.08.01 the swap outflow amount during the reporting period should be reported. In the specific case mentioned in the question, this would mean 200 for Q2.