EIOPA · 1952

1952

Name: EIOPA Q&A 1952 — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Submitted: 2019-07-12
Answered: 2019-10-15

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Question

Could you please clarify which position of template S.02.01 is relevant to presentation leasing liabilities (R0840 - Payables (trade, not insurance) or R0880 - Any other liabilities, not elsewhere shown)?

Answer

Liabilities from leases as defined in IFRS 16 are financial liabilities, so they are to be reported in rows R0800 o R0810 depending on whether the counterparty is a credit institution.

View original on European Insurance and Occupational Pensions Authority ↗

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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