EIOPA · 1062

1062

Name: EIOPA Q&A 1062 — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Submitted: 2017-04-27
Answered: 2019-09-24

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Question

I was wondering if you could provide me with your opinion: 1) Regarding typical loans (CIC 81):- I fill outstanding nominal value in C0140- Do I also fill C0380 for such asset? 2) Are loans considered as "interest bearing securities" and therefore C0190 should be filled for them?

Answer

Yes, C0140 and C0380 should be filled for typical loans.If loans accrue interest over the pre-determined loan period then C0180 should be also filled in.

View original on European Insurance and Occupational Pensions Authority ↗

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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