EIOPA · 2182
Disclosure Templates
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- N/A
- Topic
- Disclosure Templates
- Submitted
- 2020-08-24
- Answered
- 2022-10-14
Question
Do you expect pending payable or receivable amount in the S.06.02 report? For example buy/ sell securities/ dividend transaction or charges, which the amount is pending on report date. If this should be reported in S.06.02, could we report this pending amount as one total amount CIC XT79?
Background
We provide Solvency II report to our client (Insurance)
Answer
Yes, it needs to be reported in S.06.02 if it reflects a positive value. Please see Q&A 1904 on the CIC categorisation. Given the information provided, the classification with the CIC Code XT79 seems correct. In this case it needs to be reported in the balance sheet as “Any other assets, not elsewhere shown” (R0420).
Cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080, and C0090; g) Transferable deposits (cash equivalents) and other deposits with maturity of less than one year shall be reported in one row per pair of bank and currency, for each combination of items C0060, C0070, C0080, C0090 and C0290.
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.
Similar Q&As
More Q&As on this topic
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.