EIOPA · 851
851
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2016-09-19
- Answered
- 2019-09-19
Question
Is the quarterly submission of S.08.02 - Derivative Transactions Quantitative Reporting Template required on a year-to-date or quarter-to-date basis? For example, at Q2 would a group or solo entity submit 6 months worth of transactions or only 3 months since the Q1 submission?
Answer
As stated in the general comments: “Closed derivatives are the ones that were open at some point of the reference period (i.e. last quarter if template is submitted quarterly or last year if template is only submitted annually) but were closed before the end of the reporting date.”.In your example, in Q2 a group or solo entity shall submit 3 months of transactions since the Q1 submission.
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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