EIOPA · 1335

1335

Name: EIOPA Q&A 1335 — 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: 2017-09-01
Answered: 2019-10-08

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Question

Field C0080 of template S.09.01 requires to report interest earned. For interest swaps there is an interest paying leg and an interest receiving leg. Should the net amount of the two legs be reported in the QRT or should the interest paying leg not be considered? More generally, is interest earned defined as net of interest expenses?

Answer

We confirm that in field C0080 of template S.09.01 is to be reported the net amount of the two legs.

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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