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The presentation „Reporting and Disclosure Public Event with stakeholders Input received in the call for input“ (12. April 2018) included the following statement relating to QRT S.03.01: “Although EIOPA has stated a number of times via the Q&A that only off-balance sheet items are to be reported, pledged collateral cannot be anything other than on-balance sheet – otherwise, there would be nothing to report. This is because an entity can only pledge its own (on-balance sheet) assets as collateral; it cannot pledge someone else’s assets. So far, firms have tended to disregard this apparently illogical guidance, and have reported on-balance sheet assets where these have been pledged as collateral.” This statement is contrary to the answers EIOPA gave in the Q&A process (e.g. #934, 27. Jan 17 and #1322, 05. Oct 17).Could EIOPA please advise whether on-balance assets that are pledged as collateral have to be included in the upcoming reporting of Off-balance sheet items QRT S.03.01 or not?