Question ID: 936
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.32.01
Status: Final
Date of submission: 11 Jan 2017
Question
In the log file for S.32.01.04 (Undertakings in the scope of the group), column C0080 requires the Name of the Supervisory Authority responsible for the supervision of the individual undertaking which category falls under categories 1 to 4, 8, 9 and 12 in the cell ‘Type of undertaking’. However, categories 14 (UCITS management companies) and 15 (Alternative Investment funds managers) are regulated entities with a supervisory authority. Should a regulatory authority be included in C0080 for categories 14 and 15?
Also, should undertaking type categories 14 and 15 be reporting balance sheet values in column C0100 for Other regulated undertakings or column C0110 for Non-regulated undertakings?
EIOPA answer
As stated in the LOG for the template S.32.01 cell C0080 requires the name of the Supervisory Authority responsible for the supervision of the individual undertaking only if it falls under categories 1 to 4, 8, 9 and 12 in the cell 'Type of undertaking'.
Undertakings that fall under categories 14 and 15 in the cell 'Type of undertaking should report balance sheet values in the column C0100 'Total Balance Sheet (for other regulated undertakings)'.