EIOPA · 2474
Reporting Templates
- Regulation
- (EU) 2020/852 - Taxonomy Regulation
- Article
- N/A
- Topic
- Reporting Templates
- Submitted
- 2022-08-11
- Answered
- 2022-09-15
Question
In column C0298 of QRT S.06.02 "Alternative investment", is this column dependent on the marketing of the PEPP? If so, the entity does not market this type of product and declares "2 no alternative investment" ? If not, for which CIC should we declare "1 Alternative investment"? The concept of Alternative Investment Funds can be defined by a CIC 4 to the exclusion of the codes CIC 41 and CIC 42?
Background
Taxonomy 2.7.0 QRT S.06.02
Answer
In line with Article 4.1, alternative investments means collective investment undertakings, including investment compartments thereof, which:
(i) raise capital from a number of investors, with a view to investing it in accordance with a defined investment policy for the benefit of those investors; and
(ii) do not require authorisation pursuant to Article 5 of Directive 2009/65/EC;
As defined in the CIC table, these funds would indeed be identified with CIC code ‘4’.
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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