Reporting Templates

This question is in relation to EIOPA Q&A ID #2203, for which we have a follow up question. Given the reply to that question, we wonder if the following is correctly understood? With regards to Method 1 application to related undertakings under articles 335.1 c), d) and e), similarly to Article 335.1 f) data on related undertakings covered under these articles is included in Method 1 on the basis of the proportional share held. Following this and the answer provided to #2203, we wonder then if it is correct to assume that exposures held by such related undertakings should be reported in the template S.37.01 considering the proportional share held.

In the answer provided to #2203, we note that EIOPA provides the following guidance regarding treatment of exposures held in related Collective Investment undertakings in S.37.01: • Data on related Collective Investment undertakings is included in the Method 1 on the basis of the proportional share held according to Article 335.1 f) of the Delegated Regulation 2015/35 (where this method applies). • Following this, the exposures on this type of related undertaking should be reported in the template S.37.01 taking into account the proportional share held (25%, i.e., in the example provided in #2203).