EIOPA · 2807
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2023-09-28
- Answered
- 2024-04-09
Question
We have the following two questions regarding QRT S.36.02, Tax 2.8.0: General Comments: We are wondering to which Annex the following passage (ITS_reporting_AnnexII_soloinstructions_S.26.02_to_S.36.05_reviewed 20220615.docx) refers to: S.36.02, General comments: … “- Contracts of a nature similar to those in points 1(a) to (e) and 2(a) to (d) of this Annex concerning other reference items or indices.” NC0110 (Type of instrument): What is the difference between the following two closed list items "4 - Derivatives - others" and "8 - Others". Can you please give us examples?
Answer
This category is to be used for residual instruments that are not pure derivates or guarantees but in scope of template such as repurchase agreements.
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.
Similar Q&As
More Q&As on this topic
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.