Question ID: 504
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 10 Feb 2016
Question
In case of the field C0180 (Accrued interest), it is stated in the logfile that this field refers to "interest bearing securities". Does it mean that this field should be left empty in case of loans? If yes, does it mean that the field C0380 (Unit percentage of par amount SII price) should refer to a "dirty price" in these cases?
EIOPA answer
In case of loans the reading should be consistent, meaning that also in case of loans C0180 should be filled in and C0380 should reflect a clean price.