1807

The QRT S.09.01. should include information for all the subcategories of the asset category property defined in Annex IV.Hence, for both positions from the Balance Sheet "Property, plant & equipment held for own use" (S.02.01 R0060) and "Property (other than for own use)", (S.02.01. R0080). In practice, there will be no rent for "Property, plant & equipment held for own use" but there can be net gain and losses or unrealised gain and losses.