Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

Question

If the conglomerate submits semi annually, what reference period should be applied to its reporting as of December 31 ? The Commission Implementing Regulation 2022 2454 of 14 December 2022 indicates "FC 01 Equity type transactions, debt and asset transfers FC 0190 Amount of dividends/interest/coupon and other payments made during reporting period”. This cell shall capture any payments made in relation to the intra group transactions recorded in this template for the reporting period 6 months up to the reporting date. The associated P&L in FC 01 corresponds to a reference period of 6 months. Is the reference period the same throughout the reporting? Could you please confirm if the reference period in FC 05 (P&L is also 6 months (from January 1 to June 30 from July 1 to December 31 or if it will be 12 months (from January 1 to December 31) ? No clarification is provided in the regulations for FC 05?

European Insurance and Occupational Pensions Authority · Accepted Answer

In accordance with article 8(2) of Directive 2002/87/EC, financial conglomerates shall report significant intragroup transactions at the frequency requested by the coordinating authority, subject to applicable national laws. The reporting period therefore depends on that frequency and shall be understood as period between January 1st and the applicable reference date (i.e. reporting expected on a year to date basis).In line with the EIOPA Q&A 2786, the information provided in template "FC 01 Equity type transactions, debt and asset transfers” column 0190 shall be reported following the same principle.

Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

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