EIOPA · 3235
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2025-01-31
- Answered
- 2025-03-13
Question
We have a question regarding NACE-Code "Other". With the taxonomy 2.8.2, the NACE code-list in XBRL data dictionary has been expanded to option “Other”. Based on the current “Know Issues” (provided with taxonomy 2.8.2) in our understanding, the NACE “Other” is only applicable for the QRT S.37.02. Accordingly, the NACE “Other” should not be used for the QRT S.06.02, S.11.01 and S.37.01. Do you agree with this view?
Background
Should NACE "Other" be assigned as well to QRT S.06.02, S.11.01 and S.37.01. Even though it does not make technical sense, is not part of the IGT and is also not supported by Eurostat.
Answer
EIOPA can confirm that 'other' option should not be used for S.06.02 and S.11.01. Due to the fact that all NACE reporting in the taxonomy uses single list, it was not feasible to split this for S.37. Please note that the reporting entities should take into account also the instructions when preparing the reports.
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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