Reporting Templates

S.06.02 List of assets contains an item–by–item list of assets held directly by the undertaking (i.e. not on a look–through basis), classifiable as asset categories 0 to 9 while S.11.01 Assets held as collateral S.11.01 contains an item–by–item list of off–balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking (i.e. not on a look–through basis) at the end of the reporting period.In addition, S.11.01 shall be reported annually only when the ratio of the value of assets held as collateral to total balance sheet exceeds 10%.With this even that there might be overlapping items between both templates they served different purposes and S.11.01 is reported only under specific situations.