Reporting Templates

Reporting entities are expected to apply a consistent, well-reasoned, own assessment when assigning CIC codes, considering the risks and characteristics of the respective asset. While the question does not provide fully detailed information on all specifications of the assets, EIOPA cannot confirm a specific treatment. However, in light of the information provided, the following choices might be appropriate: 1) Equity linked note with no capital guarantee but issued as senior unsecured => we believe the correct CIC subcategory is 51 (or could it be also 21 or 25?)512) Additional Tier 1 (bank) or Tier 1 (insurance) bond => 25 (or 28?)[tier1=bonds converted to equity or written down in times of stress] 22 and 283) Common Tier 2 or Tier 3 bond of a bank or insurance company => 28[tier 2=These bonds are not the first to be repaid in case of a bank's default or liquidation] 21(if bailable-in)4) Common subordinated debt of a corporate => 25 (or 28?)285) Perpetual profit participation right of a corporate => 25 (or 28/34?)256) Debt-to-equity hybrid/subordinated bond => 22 (or 25/28?)22 and 28