EIOPA · 1808
1808
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2019-03-14
- Answered
- 2019-10-15
Question
What exactly is expected in QRT S.09.01 "rent" (C0090) - Should we show only the rent income earned or is it allowed to deduct administration costs.
Answer
In S.09.01.C0090 is to be reported the rent income earned i.e. rent received less accrued rent at the start of the period plus accrued rent at the end of the reporting period. Administration costs are expected to be reported in S.05.01 in investment/management expenses.
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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