In S.09.01 all assets should be considered, including the ones from unit-linked and index-linked contracts. The template includes a column where the distinction between unit-linked and index-linked contracts and neither unit-linked and index-linked contracts is requested (C0060). This means that the asset categories need to be reported for all assets included in unit-linked and index-linked contracts (however, not by fund) and for all remaining assets.

In S.06.02 all assets are to be reported, including the ones within unit-linked and index-linked contracts. Any item is exempted from reporting due to the fact that it is associated to unit-linked and index-linked contracts.

In general all information of the asset templates include the ones from unit-linked and index-linked contracts. Excluding unit linked assets undermines a comprehensive view of the undertaking risk profile, in particular contagious risk. The asset-by-asset reporting along with the other asset information will also concern unit-linked products, since we consider that these also present specific risks (for instance, undertakings selling bonds issued by entities of their own group, leading to conflicts of interests; or undertakings exposed to reputational risk if they have a major problem on one of their unit-linked).