Question ID: 3489
Regulation Reference: (EU) 2016/2341 - IORP II Directive
Topic: Reporting Templates
Article: N/A
Template: PFE.06.02
Status: Rejected
Date of submission: 19 Dec 2025
Question
Taxonomy 2.9.0 no longer says "has no ISIN". Does this field apply to all CIC categories 3 and 4, i.e. not just those intrumens without ISIN? During which period does the new requirement (adjustment) apply, i.e. quarter vs year?
Background of the question
According to the previous version of taxonomy 2.7.0, both EC0290 Split Date and EC300 Split Factor must be reported only in cases where the instrument does not have an ISIN code.
EIOPA answer
This question has been rejected because the issue it deals with is already explained and reflected in the technical logs published on the EIOPA and ECB websites.
The fields split date and split factor continue to only have to be reported if the instrument does not have an ISIN code and only for CIC categories 3 and 4.
https://data.ecb.europa.eu/sites/default/files/2025-05/PensionFunds_instructions_ECB_add-on.pdf