EIOPA · 469
469
- Regulation
- Guidelines on reporting and public disclosure
- Article
- 35
- Submitted
- 2016-01-19
- Answered
- 2019-10-17
Question
1. I noticed that between the regulatory templates and the annotated templates, the line identification is added. Would it be possible to make the two consistent?
2. The line identification in the S.06.02.01 has a different number (C0010) then in the S.06.02.04 (C0400). I do not see that difference in f.e. the S.08.01.01 versus the S.08.01.04. Is there a reason for this difference? Would this be causing difficulties in the reporting process?
3. Do you have an overview with all the differences between the regulatory and annotated templates?
Answer
EIOPA confirms that line of identification was added to the annotated templates exclusively for technical reasons and it will not be introduced into the business templates.
It is true that line identification in the S.06.02.01 has a different code (C0010) then in the S.06.02.04 (C0400) and reason for that was because in the variant S.06.02.04 we already use code C0010 for the “Legal name of the undertaking”. At this moment we believe that it is better to keep it as it than to change codes.
These differences you are referring to are explained in taxonomy documentation and mainly are about artificial ID, joined cells for type of code and code, etc.
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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