EIOPA · 925
925
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2016-12-22
- Answered
- 2019-09-23
Question
For avoidance of doubt, can you confirm that motor vehicles, fixtures, fittings, furniture and computers and office machinery come under CIC code 95 i.e. Plant and equipment (for own use)? Should they also be reported on the balance sheet in C0010/R0060 on S.02.01? Or does the reference to "permanent use" require these items to be scheduled elsewhere on the balance sheet template i.e. C0010/R0420?
Answer
EIOPA confirms that the items described should be classified as CIC95 "Plant and equipment held for own use” and reported in R0060 of the Balance-sheet "Property, plant & equipment held for own use".
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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