EIOPA · 2076
Reporting Templates
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Topic
- Reporting Templates
- Submitted
- 2019-11-25
- Answered
- 2019-12-20
Question
Referring to EIOPA Q&A 1946 negative amount (CIC 7 not allowed (BV989). If there is no case of an offset in the balance sheet and the legal right of offset and demonstrable intention to settle net exist. In which report do you expect the negative amount (CIC 7) will be reported. Which item?
Answer
The same criteria should apply as those for template S.02.01 R0410. Other investments with CIC ##7# and negative amounts should not be included in the list of assets.
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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