EIOPA · 1449
1449
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2018-01-30
- Answered
- 2019-10-08
Question
On template S.06.02 list of assets, should an item with an ISIN under Asset ID code (C0040), always have one of the following under valuation methods (C0150)?: 1 - quoted market price in active markets for the same assets2 - quoted market price in active markets for similar assets
Answer
There is no direct link between assets with ISIN and valuation method.ISIN code serves as an identification of a security and does not reference to the fungibility. It is not correct that ISIN instruments (or similar instruments) necessarily have a market value (stemming from trades in a deep and liquid market).
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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