Reporting Templates

1.No, the reporting instruction does not refer only to assets held in unit or index-linked contracts. For both cases, for assets held in or out of unit-linked or index-linked contracts, the template contains an item–by–item list of assets classifiable as asset categories 0 to 9.  This means that the assets that are not classifiable under any category should not be included as an separated item in S.06.02, e.g. deferred tax, pension benefit surplus, recoverables and dividend/interest receivables. 2/3.      In case the item cannot be classified within the categories 0-9, the item is not to be reported in S.06.02.However, they should still be included in the balance sheet. If no other categorization on the balance sheet fit, they should be included in R0420 - Any other assets, not elsewhere shown.