Reporting Templates

In answer #2577 EIOPA stated that cash deposits that are recognized should also be reported in QRT S.03.01. and that government bonds pledged as collateral should also be reported in S.03.01. In former statements/answers EIOPA made counter instructions: In #934 EIOPA answered that Template S.03.01 should be filled in considering only the off-balance sheet items. Therefore, the assets in the balance-sheet that are pledged as collateral should not be reported in S.03.01. In #1322 EIOPA answered that Company shares [pledged] have not to be reported as a collateral pledged in S.03.01 (this template is only for off-balance sheet collaterals). Unit B (lender) will report in S.03.01 in R0100 collateral held for loans made or bonds purchased because it will be off-balance sheet item (company shares remain on Unit A balance sheet) Moreover in answer #2577 EIOPA stated that cash held as collateral should also be reported in S.03.01. In former statements/answers EIOPA made counter instructions: In #1073 EIOPA answered that collateral received in the form of cash should not be reported as an off-balance sheet item in S.03.01 but as an asset in the balance sheet. Could you please clarify? Is the origin statement that only off-balance positions should be included in the Off-balance sheet items QRT S.03.01 not valid anymore?