Question ID: 3527
Regulation Reference: (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
Topic: Reporting Templates
Template: S.08.01
Status: Rejected
Date of submission: 18 Mar 2026
Question
Should Forwards (CIC E) in the S.08.01 be classed as CAU/MAL in 'Type of code of asset or liability underlying the derivative' (Col C0100) as there are 2 legs of the instrument, or CAU/INST as it is a single asset?
EIOPA answer
This question has been rejected because the question is not sufficiently clear, which creates uncertainty for which an explanation is merited regarding their practical implementation or application.