Question ID: 534
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
Does CIC category 09 corresponds to the Balance sheet item 'Any other assets, not elsewhere shown', the item 'Other investments' or all items not belonging to other CIC categories?
We believe the first case would not make sense, since there would hence be no CIC code for the item 'Other investments'. The second case would imply that 'Any other assets, not elsewhere shown' would not be included in S.06.02 (together with items such as deferred tax, pension benefit surplus and recovarables).
EIOPA answer
The Instructions of S.06.02 says “This template shall reflect the list of all assets included in the Balance–sheet classifiable as asset categories 0 to 9 of Annex IV – Assets Categories of this Regulation”. This means that the assets that are not classifiable under any category should not be included, e.g. deferred tax, pension benefit surplus and recoverables.
In fact there is a mistake in Annex IV in the description of class “0”. It should be amended to: “Other assets reported in "Other investments"”, in line with the description in Annex VI.
The class corresponds to the item “Other investments” of the Balance-Sheet.