Reporting Templates

Fix to float bonds with changing of interest rate Hello, in which balance category (S.06.02) and CIC code category do the fix to float bonds with changing of interest rate fit in? These bonds could be called by the issuer after a fixed periode of time or a fixed date. Up to the call the interest rate of the bond is a fixed interest rate. When the issuer does not use the call, the interest rate changes from fixed interest rate to floating interest rate. Are these bonds structured bonds regarding the CIC code (categorie 5) or „normal Bonds“ (CIC code category 1 oder CIC code category 2) Where do you have to show them in the balance sheet (S.06.02): Structured notes or Goverment/Corporate Bonds?