Reporting Templates

We require further clarification to the answer provided for EIOPA Q&A 2359 (below) Follow up questions: For pending trades payables/receivable, you have confirmed that the value should be reported as XT79, and classified under “Any other assets, not elsewhere shown” (R0420). This doesn’t make sense to us, as this results in the same balance being featured on two different fields on the S.02.01 Balance Sheet. We agree that the balance should be reported as “Any other assets, not elsewhere shown” (R0420); this view recognises a short term balance receivable. (2215 revised answer). However we think that it is then contradictory to classify this balance with a CIC XT79 because this recognises a cash asset to be reported on the S.06.02 List of Assets template. In doing so, this balance would be reported on a different field “Cash and cash equivalent” (R0210), rather than “Any other assets, no elsewhere shown” (R0220) on the S.02.01 Balance Sheet QRT. Can you please clarify further?