Q&A

Question

Could you confirm that assets listed in S.06.02 (old D1) as on the balance sheet but as pledged as collateral will form part of the S.03.01 (old BS-C1B) "Collateral Pledged" section in column C0020?



Could you confirm that assets pledged to the reporting entity (but not on its balance sheet) disclosed in S.11.01 (old D6) will form part of the S.03.01 (Old BS-C1B) "Collateral held" section in column C0020?

EIOPA answer

Template S.03.01 should be filled in considering only the off-balance sheet items. Therefore, the assets in the balance-sheet that are pledged as collateral should not be reported in S.03.01.

Template S.11.01 includes the off-balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking and this amounts should in fact be also reported in S.03.01 in C0020/R0100 to R0130.