EIOPA · 1908
1908
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2019-07-17
- Answered
- 2019-10-15
Question
We have question regarding S.09.01 column C0080 InterestIf we have to report an asset in S.09.01 with CIC 1-2-5-6-7-8 that have no interest payment (for example a zero coupon bond) an no accrued interest, should we have to report a value 0,00 in column C0080 or is it possible to let the column blank in this case?
Answer
EIOPA confirms that in case of an asset with no interest payment and no accrued interest C0080 in S.09.01 can be left blank or reported as 0.
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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