Question ID: 925
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.02.01
Status: Final
Date of submission: 22 Dec 2016
Question
For avoidance of doubt, can you confirm that motor vehicles, fixtures, fittings, furniture and computers and office machinery come under CIC code 95 i.e. Plant and equipment (for own use)? Should they also be reported on the balance sheet in C0010/R0060 on S.02.01? Or does the reference to "permanent use" require these items to be scheduled elsewhere on the balance sheet template i.e. C0010/R0420?
EIOPA answer
EIOPA confirms that the items described should be classified as CIC95 "Plant and equipment held for own use” and reported in R0060 of the Balance-sheet "Property, plant & equipment held for own use".