Question ID: 3666
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: Rejected
Date of submission: 10 Oct 2026
Question
We would like to confirm the correct classification in template S.06.02, item field C0100 "Assets pledged as collateral".
Is our understanding correct, that for securities lending transactions where we act as the lender, the code "1 - Assets in the balance sheet that are collateral pledged" should be applied for the respective asset?
Accordingly, the option "3 - Collateral for securities borrowed" be intended only if we were the borrower and provide the asset as collateral.
EIOPA answer
This question has been rejected because the issue it deals with is already explained in the general comments as well as in the specific instructions of C0100 of template S.06.02 in the Commission Implementing Regulation (EU) 2023/894.
In case of securities lending agreements, the underlying securities that are kept in the Balance sheet shall be reported in this template.
Therefore, a securities lending arrangement where the undertaking acts as the lender must be reported under “1 — Assets in the balance sheet that are collateral pledged" in column C0100 of S.06.02 to indicate that the assets are pledged under a lending agreement.
“3 — Collateral for securities borrowed" is intended specifically for scenarios where the undertaking acts as the borrower in a securities borrowing/lending transaction and provides an asset from its balance sheet as collateral
Moreover, for partially pledged assets, two rows for each asset shall be reported, one for the pledged amount and another for the remaining part.