1368

EIOPA clarifies the treatment in S.06.02 regarding repurchase agreements: Reporting of this operation by the seller of the repo (receiver of the cash funds): Three rows related to this operation will be reported: 1)   Row for the asset lended: C0290 (CIC): CIC corresponding to asset lended C0100 (Asset pledged as collateral): identify that the asset is pledged as collateral in a repo (option 4) 2)   Row for the cash and cash equivalent: C0290 (CIC): CIC 72/73 (deposits) (note that the amount identified as collateral for repos will have amounts "duplicate" as the asset lended remains in the balance-sheet and the loan/deposit received is also recognised in the balance-sheet) Reporting of this operation by the buyer of the repo (cedant of the cash funds):1.Row for the loan provided C0290 (CIC): CIC 85 (Other collateralized loans made) corresponding to the loan   C0100 (Asset pledged as collateral): Option 9 – no collateral