EIOPA · 3489
Reporting Templates
- Regulation
- (EU) 2016/2341 - IORP II Directive
- Article
- N/A
- Topic
- Reporting Templates
- Submitted
- 2025-12-19
- Answered
- 2026-01-19
Question
Taxonomy 2.9.0 no longer says "has no ISIN". Does this field apply to all CIC categories 3 and 4, i.e. not just those intrumens without ISIN? During which period does the new requirement (adjustment) apply, i.e. quarter vs year?
Background
According to the previous version of taxonomy 2.7.0, both EC0290 Split Date and EC300 Split Factor must be reported only in cases where the instrument does not have an ISIN code.
Answer
This question has been rejected because the issue it deals with is already explained and reflected in the technical logs published on the EIOPA and ECB websites.The fields split date and split factor continue to only have to be reported if the instrument does not have an ISIN code and only for CIC categories 3 and 4. https://dev.eiopa.europa.eu/Taxonomy/Full/2.9.0_hotfix/PF/EIOPA_PensionFunds_Technical_Logs_2.9.0_Hotfix_ECB_add-on.pdfhttps://data.ecb.europa.eu/sites/default/files/2025-05/PensionFunds_instructions_ECB_add-on.pdf
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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