EIOPA · 1467
1467
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2018-06-29
- Answered
- 2019-10-08
Question
What should be filled in column “country” in case of the following asset categories: L- liabilities, 0 - receivables or 4-CIU? Shall it be country of fund or AA? Concerning liabilities and receivables of fund, information about country or counterparty are not available.
Answer
In cases where the country is not available such as for liabilities or receivables “AA” should be reported. In cases of CIU the country should reflect the country where the fund manager is established. However, “AA” may also be used for any asset or liability having in mind the general principal of identification of the specific country for at least 90% of the value of the fund.
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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