EIOPA · 1005
1005
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2016-12-16
- Answered
- 2019-09-23
Question
When completing cell C0180 (Balance of contractual amount of transaction at reporting date ) for an intra-group loan should any accrued interest be included in the balance. In additional, should interest on the loan be included in cell C0170 (Amount of dividends/ interest/ coupon and other payments made during reporting period ) on an accruals basis or solely on the basis of actual payments. For example if all interest was capitalised or unpaid in the year, would cell C0170 be blank?
Answer
Accrued interest should be included in amounts reported in S.36.01.C0180 and in C0170 undertakings should report only the interests paid.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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