EIOPA · 2310

Reporting Templates

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
Article 35 of SII Directive
Topic
Reporting Templates
Submitted
2021-07-01
Answered
2023-01-13
Browse EIOPA Insurance Register → More Q&As on this regulation →

Question

Since American Depository Receipts (ADR) represent shares in foreign stocks, should they be reported with CIC 31 like common equity or with CIC 39 like other equity positions?

Answer

CIC Category 31 "Common equity" is limited to "Equity that represents basic property rights on corporations". Given the specific negotiable characteristics of American Depository Receipts (ADR) they should usually be classified as 39 "Other equity".​​
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.

Similar Q&As

Reporting Templates

Answered 2022-11-21

Reporting Templates

Answered 2019-06-27

Reporting Templates

Answered 2020-05-11

Disclosure Templates

Answered 2022-10-14

Reporting Templates

Answered 2023-03-16

More Q&As on this topic

Reporting Templates

Answered 2025-12-02

Reporting Templates

Answered 2025-11-07

Reporting Templates

Answered 2025-07-29

Reporting Templates

Answered 2025-04-30

Reporting Templates

Answered 2024-04-09

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.