EIOPA · 2726

Reporting Templates

Regulation
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Article
35 of SII Directive
Topic
Reporting Templates
Submitted
2023-07-01
Answered
2023-07-01

Question

Regards the new EC0382 (Issue price) in 2.8 taxonomy, and the associated ECB Add-on LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation relating to EC0382 (e.g. in Plausibility tests): 1. where CIC is not in (1,2,5,6) or CIC is in (1,2,5,6) but the id code is ISIN, then EC0382 should be empty 2. if EC0382 is not empty then C0180 should be empty (on the basis that EC0382 is only applicable for zero-coupon bonds and C0180 is defined as ""Quantify the amount of accrued interest after the last coupon date for interest bearing assets"" and hence C0180 is not applicable for zero-coupon bonds)

Answer

Yes, this is correct. Only question one (where CIC is not in (1,2,5,6,8) or CIC is in (1,2,5,6,8) but the id code is ISIN, then EC0382 should be empty) should also include CIC 8, according to updated LOG files: https://www.ecb.europa.eu/stats/money/icpf/shared/pdf/Instructions_for_ECB_add-ons_1.zip.

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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