EIOPA confirms that the template S.06.02 should include line-by-line list of investments classifiable as asset categories 1 to 9 of Technical Annex IV - Complementary Identification Code Categories from the Guideline on Submission of information and the template S.08.01/S.08.02 should include a line-by-line list of derivatives classifiable as asset categories A to F of the same Annex. 

This does not cover only “invested assets” such as the assets invested by fund managers but should include all assets which meet the categories 1-9 and A-F. 

The total of S.06.02 and S.08.01 will not equal the Assets column in the Balance Sheet as it should not reflect some assets categories, e.g. intangible assets, deferred tax assets among others; furthermore S.08.01 includes in its scope also derivative with negative value (i.e. liabilities) that are not recognised in the assets side of the Balance Sheet. Some validations may however be performed between S.06.02/S.08.01 and the Balance-sheet (S.02.01).