EBA · 2014_1536 Final Q&A

Reporting the unit – linked insurance products (insurance products with investment component) under the items related to the customer resources distributed but not managed in the template F 22.02 - Assets involved in the services provided

Name: Reporting the unit – linked insurance products (insurance products with investment component) under the items related to the customer resources distributed but not managed in the template F 22.02 - Assets involved in the services provided: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99, para. 2
Topic: Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by: Competent authority
Submitted: 2014-10-13
Answered: 2021-03-05
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

a) Where should be reported the unit – linked insurance products: under the item 140 “Collective investment” or under the item 150 “Insurance products” of the template F 22.02? b) If reported under the item 140 “Collective investment”, should the reported value be the entire amount subscribed by the clients or only the amount further invested in an investment fund (i.e. less the insurance component)?

Background

The paragraph 117 letter (f) from Part 2 of Annex V to the Regulation (EU) no. 680/2014 states: ““Customer resources distributed but not managed” refers to products issued by entities outside the group that the institution has distributed to its current customers. This item shall be reported by type of product”.

Answer

Customer resources distributed but not managed have to be reported by the type of product. Therefore unit-linked insurance products are to be reported in row 150 ‘insurance products’ of F 22.02 of Annex III/Annex IV of Regulation (EU) 680/2014 – ITS on reporting.

Original source: European Banking Authority, Q&A ID 2014_1536

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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