EIOPA · 3283
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2025-03-06
- Answered
- 2025-06-06
Question
Applying the look-through approach as in Scheme S.06.03.04, we do not have information on the sector to which the corporate-type constituents belong (“Underlying Asset Category” = 2). With reference to Sections F.10.4 and F.13.4 of the RFR Technical Documentation, should I consider these exposures as corporate exposures, even though the sector is not specified? And, if so, should I exclude them from allocation to the sector by distributing the respective share between the “financial” and “non-financial” asset categories, as with the credit quality steps (F.14.2)?
Answer
Please note that when completing S.06.03 the allocations according to Section F from the RFR Technical Documentation are not meant to be used. The construction of the representative portfolios are based on what is reported by undertakings and not vice versa. Issuing sector is not relevant for this template, only the Issuing Country is.
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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