Question ID: 3518
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
Status: Final
Date of submission: 20 Feb 2026
Question
We are seeking clarification regarding the revised answer from 11. August 2025, addressing the CIC taxonomy introduced in Commission Implementing Regulation (EU) 2023/894. EIOPA is saying that Instruments that are fully, unconditionally, and irrevocably guaranteed by non-EU/EEA central governments should be categorised with CIC code 2. Is our understanding correct, that EIOPA would like to have Government Bonds, which are issued by Non-EU/EEA institutions to be reported as CIC 2 - Corporate Bonds? E.g. a government bond issued centrally by the US government should be reported under CIC 2 - Corporate Bonds?
EIOPA answer
A government bond issued centrally by the US government should be reported under CIC code 1.
- In accordance with Annex VI of the ITS on Reporting (Definition of the CIC Table), bonds issued by public authorities, whether by central governments, supra-national government institutions, regional governments or local authorities should be categorised with CIC code 1.
- Bonds that are fully, unconditionally, and irrevocably guaranteed by non-EU/EEA central governments, but not issued directly by non-EU/EEA central governments therefore do not fall under the categorisation of CIC1, should consequently be categorised with CIC code 2 (see Q&A 2975 - European Insurance and Occupational Pensions Authority) .