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Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0) for the new data point C0294. Can EIOPA please confirm that: a) where CIC 13 or 14 and issuer country (C0270) is an EU or EEA country then C0294 must always be either “1 – Listed in Implementing Regulation (EU) 2015/2011” or “2 – Not listed in Implementing Regulation (EU) 2015/2011”. Or are there cases where empty would be allowed e.g. for immaterial exposures? b) where CIC 13 or 14 and issuer country (C0270) is not an EU or EEA country then C0294 must always be left blank (or option “9 - Not applicable”, but in xbrl terms this is the same thing, given this is represented by the default member of the MC domain) c) Where CIC is not 13 or 14 then then C0294 must always be left blank (or option “9 - Not applicable”, but in xbrl terms this is the same thing, given this is represented by the default member of the MC domain) We note that a related question was raised in Q&A 2546 but it doesn’t appear that an answer was given.

European Insurance and Occupational Pensions Authority · Accepted Answer

a) yes, it is assumed only option 1 or 2 are applicable. Please note that United Kingdom should no longer apply for the listed option.

b) From the XBRL perspective, providing 9 - Non applicable option (expressed as s2c_MC:x0) for metric column is not equal to leaving C0294 empty. Therefore, for assets classes 13 and 14 we would expect option 9 to be provided.

c) We would expect option 9 to be reported.​

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