EIOPA · 3429
3429
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Article
- N/A
- Submitted
- 2025-10-02
- Answered
- 2025-10-13
Question
In QRT S.08.01, swap inflow and outflow amounts have to be reported in C0200 and S0210. It is stated: "Amount received/delivered under the swap contract (other than premiums), during the reporting period." What exactly is meant with reporting period? For example: We report Q2 figures; are these amounts meant to be "year-to-date" (01.01. until 30.06.) or only for Q2 (01.04 until 30.06.)?
Answer
The question has been rejected as the issue it deals with is sufficiently clear from the instructions on template S.08.01 in the ITS on Reporting.The general instructions include the following clarification: “Information shall include all derivatives contracts that existed during the reporting period and were not closed prior to the reporting reference date.”In the example provided, in Q2 reporting S.08.01 shall therefore include all derivatives contracts that existed during 01.04 until 30.06. This will mean that all derivatives reported in Q1 and not closed in Q2 will still need to be reported in Q2.
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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