Question ID: 3511
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: SE.06.02
Status: Rejected
Date of submission: 09 Feb 2026
Question
In the S.06.02 template, the same ISIN instrument (CIC 42), with several identical specifications and characteristics, is reported in multiple rows with different values in "C0370 – Unit Solvency II price". In particular, the following information is identical across the rows: • Asset ID Code and Type of code (C0040) • Portfolio (C0060) • Asset held in unit-linked and index-linked contracts (C0090) • Asset pledged as collateral (C0100) • Country of custody (C0110) • Custodian (C0120) • Custodian code (C0121) • Long-term equity investment (C0145) • Valuation method (C0150) • Issuer Name (C0200) • Issuer Code (C0210) • Issuer Sector (C0230) • Issuer Group (C0240) • Issuer Group Code (C0250) • Issuer Country (C0270) • Currency (C0280) • CIC (C0290) • Instrument classification according to ESA 2010 (EC0291) • SCR calculation approach for CIU (C0292) • Bail-in rules (C0293) • Regional Governments and Local Authorities – RGLA (C0294) • Crypto-assets (C0295) • Property type (C0296) • Property location (C0297) • Infrastructure investment (C0300) • Holdings in related undertakings, including participations (Solo purpose) (C0310) • External rating (C0320) • Nominated ECAI (C0330) • Credit quality step (C0340) • Internal rating (C0350) • Duration (C0360) • Unit percentage of par amount / Solvency II price (C0380) • Issue date (EC0381) • Maturity date (C0390) From a reporting and XBRL perspective, how should this instrument be reported in the S.06.02 template? Specifically, should it be: • reported using a single row with an aggregated Unit Solvency II price; • reported using multiple rows with a weighted average Unit Solvency II price; • reported using multiple rows for the same ISIN, each reflecting a different Unit Solvency II price? We kindly ask for clarification on the correct reporting approach. Regards Martina
Background of the question
During the preparation of the S.06.02 template, a case has been identified where the same instrument, identified by the same ISIN and CIC (42), is reported in eight rows within the same portfolio and with identical characteristics. Seven rows present the same Unit Solvency II price, while one row presents a different price. The applicable ITS and XBRL taxonomy do not explicitly clarify the appropriate reporting approach in such cases, resulting in uncertainty on the correct reporting granularity for C0370.
EIOPA answer
The question has been rejected as the question is not sufficiently clear.
Please note that 2048 - European Insurance and Occupational Pensions Authority clarifies that different values for the “Unit Solvency II price should not be possible and could relate to data quality issues.