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European Insurance and Occupational Pensions Authority
 

508

Q&A

Question ID: 508

Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities

Article: 35

Template: S.06.02

Status: Final

Date of submission: 10 Feb 2016

Question

The template "S.06.02" requires to report in data fiels "C0280 Currency" the quotation currency of an asset with ISO code 4217. In practice there are still investments that are quoted in "Deutsch Mark" (or other pre-EURO currencies), which have not been converted by the issuer. The accordant XBRL metric „Original currency of exposure/transaction/instrument“ resp. ISO standard does no longer consider these ancient currencies such that it is not possible to report these investments in an XBRL resp. LOG-file compliant. How shall this issue be handled? 

EIOPA answer

In this cases the original currency should be reported as EUR.